Revizija državnog proračuna Republike Hrvatske

master's thesis

• Title (english): Audit of the state budget of the Republic of Croatia
• Author: Petra Horvatić
• Mentor: Ivana Pavić (mentor)
• 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; (Department of Accounting); Zagreb
• Defense date and country: 2019-09-30, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Kao predmet istraživanja ovog rada pojašnjava se pojam revizije, navodi se uloga vrhovnih revizijskih institucija pri provođenju revizije državnog proračuna te se prikazuje uloga međunarodnih standarda koji se primjenjuju prilikom izvršavanja poslova revizije. Također, prikazuje se i pojam državnog proračuna i njegovih korisnika, kao i važnost revizije prilikom donošenja i izvršenja državnog proračuna. Unutar rada prikazana je analiza značajnih nalaza provedene revizije državnog proračuna za četverogodišnje razdoblje, od 2015. godine do 2018. godine. Uz nalaze se prikazuje analiza utvrđenih nepravilnosti i izvršenih naloga te analiza izražavanja mišljenja državne revizije i preporuka prethodnih revizija.

Abstract (english)

As the research subject of this thesis the term audit is explained as well as the role of the relevant audit institutions in conducting the audit of the state budget. Furthermore, the international standards applicable during the audit activities are presented within the thesis as well as the term of state budget and its beneficiaries, the importance of the audit in the procedures of adoption and execution of the state budget. The thesis provides analysis of the significant audit findings following the audit of the state budget for the 4-year period, from 2015. to 2018. In addition to audit findings, the analysis of the determined irregularities and pertaining takes performed is given as well as the analysis of the expressed audit opinions and recommendations related to the previous audits.

• Keywords: Državna revizija; Vrhovne revizijske institucije; Državni ured za reviziju; Državni proračun; Republika Hrvatska
• Keywords (english): National budget audit; Supreme audit institutions; State audit office; National budget; Republic of Croatia
• Language: croatian
• URN:NBN: urn:nbn:hr:148:455326
• 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: Open access
• Created on: 2019-10-01 13:49:03