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This paper examines the importance of internal financial controls in public companies operating in the air transport sector in Bosnia and Herzegovina, specifically at the four airports in the country. The research problem is posed by the question: To what extent has the system of internal financial controls been established in the aviation industry of Bosnia and Herzegovina? The following statement defines the hypothesis of the work: The degree of establishment of the system of internal financial controls ensures business improvement. After the research, we will reject, partially confirm, or fully confirm the basic hypothesis of the work. In the first part of the paper, we analyse the importance of the system of internal financial controls. In the continuation of the paper, we address the digitization of the public sector, while in the research results section, we present the findings obtained through the research analysis. The considerations presented in the conclusion of the paper will provide an answer to the research problem and confirm or deny the validity of the hypothesis.

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Public Internal Control System as a Measure of Business Improvement in the Public Companies in the Field of Air Transport in Bosnia and Herzegovina

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  • 发表日期：

    2026年

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  • Vesna Novakovic,
  • Milanka Aleksić,
  • Nebojša Mandžo

摘要

This paper examines the importance of internal financial controls in public companies operating in the air transport sector in Bosnia and Herzegovina, specifically at the four airports in the country. The research problem is posed by the question: To what extent has the system of internal financial controls been established in the aviation industry of Bosnia and Herzegovina? The following statement defines the hypothesis of the work: The degree of establishment of the system of internal financial controls ensures business improvement. After the research, we will reject, partially confirm, or fully confirm the basic hypothesis of the work. In the first part of the paper, we analyse the importance of the system of internal financial controls. In the continuation of the paper, we address the digitization of the public sector, while in the research results section, we present the findings obtained through the research analysis. The considerations presented in the conclusion of the paper will provide an answer to the research problem and confirm or deny the validity of the hypothesis.