Utjecaj pandemija na neovisnost vrhovnih revizijskih institucija

master's thesis

• Title (english): The impact of pandemics on the independence of supreme audit institutions
• Author: Martina Petrović
• Mentor: Ivana Mamić Sačer (mentor)
• Committee member: Ivana Mamić Sačer (predsjednik povjerenstva)
• Committee member: Ivana Pavić (član povjerenstva)
• Committee member: Mateja Brozović (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2023-03-27, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Vrhovne revizijske institucije su institucije koja planiraju, provode i objavljuju revizije javnog sektora, te na taj način utječu na objektivno i transparentno trošenje javnih sredstava. Neovisnost vrhovnih revizijskih institucija je važna budući da vrhovne revizijske institucije svoje zadatke mogu ispunjavati učinkovito i objektivno samo ako su neovisne od jedinice revidiranja te ako su zaštićene od vanjskih utjecaja. Neovisnost vrhovnih revizijskih institucija posebno je važna tijekom pandemije jer omogućuje zainteresiranim dionicima točne i potpune informacije o korištenju javnih resursa. Isto tako, vrhovne revizijske institucije, kroz svoje aktivnosti, mogu imati preventivnu ulogu u pogledu lošeg rukovođenja javnim resursima što je bio čest slučaj tijekom prethodnih pandemija. U državama koje su nerazvijene i u kojima vlada korupcija i siromaštvo možemo uočiti nižu razinu neovisnosti te lošije rukovođenje javnim resursima nego u razvijenijim zemljama. Razvijene zemlje kroz povijest i razne pandemije imale su priliku uočiti nespremnost vrhovnih revizijskih institucija. Te nedostatke je potrebno iskoristiti kako bi se izdale preporuke za poboljšanje rada u budućim izazovnim situacijama koje će se događati te na koje i razvijene i nerazvijene države moraju biti spremne odgovoriti u skladu s revizijskim načelima i standardima.

Abstract (english)

Supreme audit institutions are institutions that plan, conduct and publish audits of the public sector, thereby influencing the objective and transparent spending of public funds. The independence of supreme audit institutions is important because supreme audit institutions can fulfill their tasks effectively and objectively only if they are independent from the auditing unit and if they are protected from external influences. The independence of supreme audit institutions is especially important during the pandemic, as it allows interested stakeholders accurate and complete information about the use of public resources. Likewise, supreme audit institutions, through their activities, can have a preventive role regarding the mismanagement of public resources, which was often the case during previous pandemics. In countries that are underdeveloped and where corruption and poverty reign, we can see a lower level of independence and poorer management of public resources than in more developed countries. Developed countries throughout history and various pandemics have had the opportunity to notice unwillingness in the work of supreme audit institutions. These shortcomings must be used in order to issue recommendations for improving work in future challenging situations that will occur and to which both developed and underdeveloped countries must be ready to respond in accordance with audit principles and standards.

• Keywords: vrhovne revizijske institucije; neovisnost; revizijski standardi; pandemija; COVID-19
• Keywords (english): supreme audit institutions; independence; auditing standards; pandemic; COVID-19
• Language: croatian
• URN:NBN: urn:nbn:hr:148:475717
• Study programme: Title: Business economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: sveučilišni magistar ekonomije/sveučilišna magistra ekonomije (sveučilišni magistar ekonomije/sveučilišna magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to authenticated users
• Created on: 2023-03-29 13:59:12