Revizija učinkovitosti korištenja vanjskih usluga na primjeru odabranih trgovačkih društava

master's thesis

• Title (english): Performance audit the use of external services on the exampleof selected companies
• Author: Matea Iveković
• Mentor: Ivana Pavić (mentor)
• Committee member: Ivana Mamić Sačer (predsjednik povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2021-09-28, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Svrha postupka provedbe revizije učinkovitosti koju provodi Državni ured za reviziju je kontrola provedbe ostvarenja ciljeva i namjera programa i aktivnosti od javnog interesa. Zakonom o javnoj nabavi definirani su obveznici provedbe istog te su navedeni postupci javne nabave koji se provode u analiziranim društvima. Cilj ovog diplomskog rada je analizom izvještaja o obavljenoj reviziji učinkovitosti korištenja vanjskih usluga na temelju kriterija koji se odnose na područja revizije: određivanje potreba, izbor najpovoljnije ponude i postizanje planiranih ciljeva, ukazati na važnost provedbe postupaka javne nabave koji su definirani zakonom, a sve u cilju kontrole korištenja javnih sredstava jer su analizirana društva osnovana na području grada ili općine na čijem području pružaju komunalne i druge usluge i za to ostvaruju prihode. Preporuke Državnog ureda za reviziju ukazuju na uočene slabosti i nedostatke kod društava, a čijim bi uklanjanjem postigli najbolju vrijednost za uloženi novac.

Abstract (english)

By defining the performance audit, the importance of performance audit which is conducted by the State Audit Office was pointed out. The purpose of the performance audit is to control over the implementation of the achievement of goals and intentions of programs and activities of public interest. The Public Procurement Act defines the obligors of its implementation and lists the public procurement procedures carried out in the analyzed companies. The aim of this master thesis is to analyze the report on the audit of the efficiency of the use of external services to point out the importance of conducting public procurement procedures defined by law, all in order to control the use of public funds because the analyzed companies are established in the city or municipality where providing utilities and other services, they generate revenue. The recommendations of the State Audit Office indicate the observed weaknesses and shortcomings in the companies, the removal of which would achieve the best value for money.

• Keywords: Državni ured za reviziju; revizija učinkovitosti; vanjske usluge; preporuke
• Keywords (english): State Audit Office; performance audit; external services; recommendations
• Language: croatian
• URN:NBN: urn:nbn:hr:148:912033
• 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: 2021-09-28 11:08:52