Kontrolne funkcije društva za upravljanje investicijskim fondovima

master's thesis

• Title (english): The control functions of investment fund management company
• Author: Martina Tovernić
• Mentor: Boris Tušek (mentor)
• Committee member: Ivana Barišić (predsjednik povjerenstva)
• Committee member: Hrvoje Perčević (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2019-09-24, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Glavni cilj rada je analizirati kontrolne funkcije u društvu za upravljanje investicijskim fondovima te prikazati koja je njihova svrha i namjena te značajnost za uspješno poslovanje društva za upravljanje investicijskim fondovima. Unutar općih organizacijskih zahtjeva posebno su naglašeni mehanizmi internih kontrola u smislu kojih je društvo za upravljanje investicijskim fondovima dužno ustrojiti sljedeće tri kontrolne funkcije: funkciju praćenja usklađenosti s relevantnim propisima, funkciju upravljanja rizicima te funkciju interne revizije. Na temelju provedene analize zaključuje se da je svaka kontrolna funkcija neovisna, ali i istovremeno moraju koordinirane te zajedno čine sastavni dio cjelokupnog sustava internih kontrola društva i predstavljaju tri linije obrane od rizika poslovanja i neusklađenosti.

Abstract (english)

The main objective of the paper is to analyze the control functions in the investment
fund management company and to show their purpose and significance for the
successful operation of the investment fund management company. The the
legislation prescribes the organizational requirements that investment fund
management companies must establish. Within the general organizational
requirements, particular emphasis is placed on internal control mechanisms in terms
of which an investment fund management company is required to establish the
following three control functions: compliance with relevant regulations, risk
management function and internal audit function.
Based on the conducted analysis, it is concluded that each control function is
independent, but at the same time they must be coordinated. Together they form an
integral part of the overall of internal controls system of the company and represent
three lines of defense against business risk and non-compliance.

• Keywords: društvo za upravljanje investicijskim fondovima; investicijski fondovi; kontrolne funkcije; praćenje; upravljanje rizicima; interna revizija
• Keywords (english): investment fund management company; investment funds; control functions; compliance; risk management; internal audit
• Language: croatian
• URN:NBN: urn:nbn:hr:148:227045
• Study programme: Title: Business Economics; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2019-09-24 17:05:42