Doprinos vrhovnih revizijskih institucija očuvanju okoliša

master's thesis

• Title (english): The contribution of supreme audit institutions to the preservation of the environment
• Author: Antonia Mijalić
• Mentor: Ivana Mamić Sačer (mentor)
• Committee member: Mateja Brozović (član povjerenstva)
• Committee member: Ivana Barišić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2024-09-30, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

Vrhovne revizijske institucije igraju ključnu ulogu u očuvanju okoliša koje je postalo jedna od najvažnijih tema današnjice. Uloga vrhovnih revizijskih institucija proširena je izvan tradicionalnih financijskih revizija, revizija učinkovitosti i revizija usklađenosti te sada uključuje i procjenu utjecaja i učinkovitosti mjera koje se poduzimaju za očuvanje prirodnih resursa. Kroz revizije zaštite okoliša, vrhovne revizijske institucije doprinose jačanju odgovornosti i transparentnosti u javnom sektoru. Ove institucije također potiču suradnju u procesu revizije zaštite okoliša što pridonosi boljem praćenju i provedbi zakonskih okvira. Također, vrhovne revizijske institucije pomažu državama u unaprjeđenju njihovih ekoloških praksa i smanjenju rizika povezanih s degradacijom okoliša. Njihov rad uključuje i praćenje međunarodnih standarda poput ciljeva održivog razvoja koji su također prikazani u radu, čime osiguravaju da politike institucija budu u skladu s globalnim ciljevima. Cilj izrade ovog diplomskog rada je analiza strategija i smjernica koje su razvijene za integraciju okolišnih pitanja u revizijske procese, te procjena utjecaja revizija usmjerenih na okoliš na politike održivog razvoja. U radu su prikazane aktivnosti koje vrhovne revizijske institucije mogu poduzeti u svojim uredima, a koje doprinose očuvanju okoliša. Rad naglašava važnost vrhovnih revizijskih institucija za postizanje boljih rezultata u području ekološke održivosti i odgovornog upravljanja prirodnim resursima.

Abstract (english)

Supreme audit institutions play a key role in the preservation of the environment, which has become one of the most important topics today. The role of supreme audit institutions has expanded beyond traditional financial audits, performance audits and compliance audits and now includes assessing the impact and effectiveness of measures taken to conserve natural resources. Through environmental audits, supreme audit institutions contribute to strengthening accountability and transparency in the public sector. These institutions also encourage cooperation in the environmental audit process, which contributes to better monitoring and implementation of legal frameworks. Also, Supreme Audit Institutions assist countries in improving their environmental practices and reducing the risks associated with environmental degradation. Their work includes monitoring international standards such as the Sustainable Development Goals, which are also presented in the thesis, thereby ensuring that the institutions' policies are in line with global goals. The aim of this thesis is to analyze the strategies and guidelines that have been developed for the integration of environmental issues into audit processes and to assess the impact of audits focused on the environment on sustainable development policies. The activities that supreme audit institutions can undertake in their offices, which contribute to the preservation of the environment, are presented in more detail. The paper emphasizes the importance of supreme audit institutions for achieving better results in the field of ecological sustainability and responsible management of natural resources.

• Keywords: vrhovne revizijske institucije; revizija zaštite okoliša; očuvanje okoliša
• Keywords (english): supreme audit institutions; environmental audit; preservation of the environment
• Language: croatian
• URN:NBN: urn:nbn:hr:148:033173
• 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: Open access
• Created on: 2024-10-02 06:19:40