Izvješćivanje o rezultatima angažmana funkcije interne revizije u bankama

postgraduate specialist thesis

• Title (english): Reporting on internal audit function engagements' results in banks
• Author: Elizabeta Jarnjak Bigović
• Mentor: Boris Tušek (mentor)
• Committee member: Lajoš Žager (predsjednik povjerenstva)
• Committee member: Boris Tušek (član povjerenstva)
• Committee member: Alen Stojanović (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2023-03-14, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

U ovom radu dan je uvid u funkcije internih revizija u bankama u Republici Hrvatskoj, a dalje su detaljno prikazane dvije kritične i konačne faze procesa internog revidiranja, a koje se odnose na izvješćivanje o rezultatima angažmana interne revizije i praćenje postupanja po danim preporukama interne revizije. Poseban je osvrt dan na ove faze po svim vrstama revizijskih angažmana: angažmanima s izražavanjem uvjerenja, savjetodavnim angažmanima i angažmanima uvida. Putem studije slučaja prikazano je funkcioniranje ovih aktivnosti u praksi na primjeru odabrane banke.

Abstract (english)

In this paper insight is given to internal audit functions in banks in Croatia. Further, two critical and final phases of internal auditing are detailly explained, reporting on internal audit engagements' results and follow-up activities. Special review is given to these phases in all types of internal audit engagements: assurance services, advisory services, and insights. By case study on one selected bank, overview of functioning of these activities in practice is given.

• Keywords: funkcija interne revizije u bankama; izvješćivanje o rezultatima angažmana interne revizije; angažmani s izražavanjem uvjerenja; savjetodavni angažmani; uvidi; praćenje postupanja po danim preporukama
• Keywords (english): internal audit function in banks; reporting on internal audit engagements' results; assurance services; advisory services; insights; follow-up
• Language: croatian
• URN:NBN: urn:nbn:hr:148:278716
• Study programme: Title: /; Study programme type: university; Study level: postgraduate specialist; Academic / professional title: specijalist/specijalistica poslovnog upravljanja-MBA (specijalist/specijalistica poslovnog upravljanja-MBA)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2023-03-29 14:03:40