Državna revizija javno-privatnog partnerstva- analiza koncesijskog modela

master's thesis

• Title (english): State audit of public-private partnership- concession model analysis
• Author: Lovre Grbić
• Mentor: Ivana Mamić Sačer (mentor)
• Committee member: Ivana Pavić (predsjednik povjerenstva)
• Committee member: Mateja Brozović (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2020-09-16, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

Uz reviziju financijskih izvještaja koju provode komercijalna revizija i državna revizija, specifičnost državne revizije je i u provođenju revizije učinkovitosti. Jedan od oblika revizije učinkovitosti je revizija javno-privatnog partnerstva. Temeljna značajka javno-privatnog partnerstva je suradnja između javnog i privatnog sektora. Uloga državne revizije kao vrhovne revizijske institucije je ocjena učinkovitosti, efikasnosti i efektivnosti odabira ovog modela za određene projekte. Cilj ovog rada je prikazati temeljne značajke državne revizije, pojasniti model javno-privatnog partnerstva, njegove prednosti, nedostatke te rizike povezane sa provedbom istog. Uz sami koncept javno-privatnog partnerstva skrenut će se i dodatna pozornost na INTOSAI smjernice kod provedbe procesa javno-privatnog partnerstva te metode koje se koriste za ocjenu učinkovitosti i ispravnosti odabira navedenog modela.
Temelj provedene analize metodologije i načina rada državne revizije jesu Izvješća o obavljenoj reviziji učinkovitosti provedbe ugovora o koncesiji autoceste Zagreb-Macelj te Istarskog ipsilona. Navedena izvješća napravljena su od strane Državnog ureda za reviziju krajem 2019. godine.

Abstract (english)

The audits of financial statements are done by both commercial and state audits. However, the state audits' specialty consists in doing performance audits as well. One of the types of performance auditing is audit of public-private partnerships. The Key feature of public-private partnerships is the cooperation between public and private sector. As the supreme audit institution, the role of state auditing is to evaluate economy, efficiency and effectiveness of choosing this model for a certain project. The goal of this thesis is to describe all of the features of state auditing, to explain the public- private partnership model with its pros and cons, as well as the risks of implementation. The objective is also to present INTOSAI standards in relation with public-private partnership as well as the methods used for evaluating performance and correctness of choosing this model.
The basis of conducted analysis of the methodology and working manners of the state audit are Reports of done performance audit of contract implementation of highway Zagreb- Macelj and Istrian Y concession model. Those reports were written by State audit in late 2019.

• Keywords: državna revizija; revizija učinkovitosti; javno-privatno partnerstvo; autocesta Zagreb-Macelj; Istarski ipsilon
• Keywords (english): state audit; performance audit; public-private partnership; Zagreb-Macelj highway; Istrian Y
• Language: croatian
• URN:NBN: urn:nbn:hr:148:470988
• Study programme: Title: Business Economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2020-09-18 10:37:29