Pristup informacijama i prezentiranje izvješća o provedenim revizijama - slučaj odabranih zemalja Europske unije

master's thesis

• Title (english): Access to information and presentation of audit reports - the case of selected European union countries
• Author: Lea Božić
• Mentor: Ivana Pavić (mentor); MBZ: 308662
• Committee member: Ivana Pavić (predsjednik povjerenstva)
• Committee member: Ivana Mamić Sačer (član povjerenstva)
• Committee member: Mateja Brozović (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2021-07-12, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Državna revizija u suvremenom dobu, okarakteriziranog tehnološkim i komunikacijskim napretkom, dobila je još jednu vrlo važnu ulogu – promicanje i jačanje transparentnosti i odgovornosti. Pogotovo u vremenima nepogodnih situacija, kao što je 2020. godinu obilježila pojava pandemije COVID-19 virusa, uloga vrhovnih revizijskih institucija postaje sve više značajnija kako bi pružila objektivne i relevantne informacije građanima i javnosti. Pomoću suvremenih tehnologija, kao što je Internet, web stranice postaju alat javnih institucija za pružanje relevantnih, dostatnih i objektivnih informacija javnosti. Zahtjevi za transparentnim i odgovorim objavljivanjem javljaju se kao nužni dijelovi procesa obavljanja revizije javnog sektora. Stoga se pojavila potreba da vrhovne revizijske institucije objavljuju izvještaje o provedenim revizijama javnog sektora i tako zadovoljile potrebe za informiranošću svojih korisnika, pa čak i onih inozemnih. Istraživanje provedeno u sklopu ovoga rada temelji se na komparativnoj analizi službenih web stranica odabranih zemlja Europske unije.

Abstract (english)

State audit in the modern age, characterized by technological and communication advancement, has been given another very important role - promoting and strengthening transparency and accountability. Especially in times of unfavorable situations, as 2020 was marked by the outbreak of the COVID-19 virus pandemic, the role of supreme audit institutions is becoming increasingly important to provide objective and relevant information to citizens and the public. With the help of modern technologies, such as the Internet, websites are becoming a tool of public institutions to provide relevant, sufficient and objective information to the public. Requirements for transparent and accountable disclosure emerge as necessary parts of the public sector audit process. Therefore, there is a need for supreme audit institutions to publish reports on conducted audits of the public sector and thus meet the information needs of their users, and even those abroad. The research conducted as part of this paper is based on a comparative analysis of the official websites of selected European union countries.

• Keywords: državna revizija; transparentnost; odgovornost; web stranica; Europska unija
• Keywords (english): state audit; transparency; accountability; website; European union
• Language: croatian
• URN:NBN: urn:nbn:hr:148:760834
• Study programme: Title: Business Economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2021-07-12 12:27:49