THE PROCEDURE OF THE PERFORMANCE AUDIT OF HEALTH TOURISM FINANCING BY VOUCHERS IN THE REPUBLIC OF SERBIA
The aim of the paper is to develop the audit procedure for financing health tourism in the function of the performance audits in order to determine the status that would support the development of tourism in the Republic of Serbia. The first step in the process is to identify the requirements and to establish the key control points. Based on the request, the impact of this grant on the development of health tourism will be determined. On the basis of the obtained audit findings, the results will be compared to each other in order to build the appropriate basis which will be the starting point for development of the audit procedure. Audit findings are used to measure the model that evaluates the efficiency of spending the funds received in vouchers in financing tourism, assess the efficiency of cooperation of tourist communities with health institutions and contributions to the development of the RS.
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