Komparativna analiza temeljnih obilježja interne revizije u javnom sektoru odabranih zemalja

master's thesis

• Title (english): Comparative analysis of public sector internal audit features of selected countries
• Author: Kristina Kopić
• Mentor: Ivana Mamić Sačer (mentor)
• Committee member: Boris Tušek (predsjednik povjerenstva)
• Committee member: Ivana Pavić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2015-09-29, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

Javni sektor sačinjen je od tijela koja se dijelom ili u potpunosti financiraju sredstvima iz državnog proračuna te je stoga od javnog interesa provoditi sustavne analize, kontrole i revizije njihova poslovanja. Interna revizija javnog sektora, uz financijsko upravljanje i kontrole, dio je sustava internih financijskih kontrola unutar javnog sektora. Ova funkcija pomaže korisniku proračuna u ostvarivanju njegovih ciljeva, služeći se sustavnim i disciplinarnim pristupom vrednovanju i poboljšanju djelotvornosti procesa upravljanja rizicima, kontrola i gospodarenja. Primarni zadaci interne revizije u javnom sektoru su ocjenjivanje uspješnosti financijskog upravljanja i kontrole te davanje stručnih, neovisnih i objektivnih mišljenja, kao i savjetovanje vrhovnog menadžmenta, kojem revizori direktno odgovaraju za svoj posao, s ciljem dodavanja vrijednosti i poboljšanja poslovanja korisnika proračuna. Cilj ovog rada je dati pregled organizacije interne revizije u javnom sektoru, odnosno izazova s kojima su suočene vlade različitih zemalja. Radom su obuhvaćene studije slučajeva slabije razvijenih zemalja, tj. Gruzije i Nigerije. U radu će se kao primjer dobre prakse uređenja sustava internih financijskih kontrola, odnosno interne revizije u javnom sektoru koristiti primjer Australije te smjernice Europske komisije o Sustavu unutarnjih financijskih kontrola u javnom sektoru, koje provode zemlje kandidati za EU, ali i Republika Hrvatska.

Abstract (english)

Public sector consists of the entities, which are completely or partially financing their business by using public money. Therefore, it is of a public interest to conduct analysis, controls and audits of their business. Public sector internal audit with financial management and controls is a part of public sector internal financial control system. This unit assists user of a budget in achieving his objectives, by using systematic and disciplinary approach to the evaluation and improvement of risk management, controls and governing process' effectiveness. Primary tasks of public sector internal audit unit are evaluation of financial management and controls effectiveness and providing the top management with expert, independent and objective opinions, as well as consulting the top management. For the conducted activities, auditors report directly to the top management, with an objective to add value and improve budget users' business. The objective of this thesis is to give a review of how public sector internal audit is composed in selected countries, that is, to review challenges various governments have regarding the topic. This paper covers case studies of developing countries, that is, Georgia and Nigeria. On the other side, Australia will be used as a better practice example of organising public sector internal audit. The paper will also cover European Commission's guidelines for public internal financial controls, which EU candidate countries, as well as Croatia are obliged to follow.

• Keywords: interna revizija u javnom sektoru; javni sektor; državna revizija
• Keywords (english): public sector internal audit; public sector; state audit
• Language: croatian
• URN:NBN: urn:nbn:hr:148:177662
• 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: 2016-11-02 18:06:11