Likewise, internal audit determines the reliability, reality, and integrity of financial and
operational information
that comes from different organizational units, on which appropriate business
decisions at all levels of management are based. Successful implementation of internal audit tasks
means that it must be independent, i.e., company management should in no way i
nfluenced by its
work, information, conclusions, and evaluations. In this way the internal audit report becomes a mea
ns
of communication between internal audit and management, and an important guideline for the
successful management of the company (Ljubisa
vljević & Jovanovi, 2011).