Uloga vrhovnih revizijskih institucija u postizanju etičnosti javnog sektora

master's thesis

• Title (english): The Role of Supreme Audit Institutions in Achieving Ethicalness in The Public Sector
• Author: Nina Smojver
• Mentor: Ivana Mamić Sačer (mentor)
• Committee member: Ivana Barišić (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: 2024-09-17, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Neetično ponašanje i korupcija u današnje su vrijeme sve prisutnija obilježja javnog sektora.
Navedeno predstavlja ozbiljan problem koji uvelike ugrožava povjerenje građana te dovodi do
mnogobrojnih posljedica za društvo u cjelini. Posljedice neadekvatnog sprječavanja neetičnosti
i korupcije dovode do ekonomske nestabilnosti, lošeg upravljanja javnim resursima te znatno
narušene kvalitete javnih usluga. Sukladno tome, sprječavanje i borba protiv takvih oblika
ponašanja iziskuje sudjelovanje svih dionika društva, postojanje strogih zakona i propisa, kao i
efikasne mehanizme nadziranja i sankcioniranja. Pored zakonske regulacije, neophodno je
promicati odgovornost i poštenje i svakodnevno jačati svijest o važnosti etičnog ponašanja u
javnom sektoru. Vrhovne revizijske institucije, kao javna tijela koja provode državnu reviziju
pojedine zemlje, značajno doprinose postizanju etičnosti javnog sektora, odnosno njegovih
institucija. Neovisnim ocjenjivanjem financijskih izvještaja te različitih procesa, vrhovne
revizijske institucije identificiraju potencijalne nepravilnosti, zlouporabu ili korupciju te potom
vladu i druge relevantne dionike obavještavaju o tim spoznajama. Jednako tako, njihova uloga
podrazumijeva i pružanje savjeta za poboljšanje sustava internih kontrola, kako bi ti sustavi na
odgovarajući način mogli smanjiti rizik od pojave raznih oblika neetičnog ponašanja. Pored
toga, educiraju javne dužnosnike o važnosti transparentnog i odgovornog poslovanja, koje je u
skladu s važećim zakonima i propisima. U ispunjavanju svih navedenih zadaća, dužne su se
pridržavati odgovarajućeg pravnog i etičkog okvira, odnosno mnogobrojnih standarda i
smjernica kojima se uređuje njihovo djelovanje. Ovim će se radom kroz analiziranje uloga i
zadaća vrhovnih revizijskih institucija , kao i temeljem rezultata dvaju provedenih istraživanja,
ispitati njihov doprinos etičnosti javnog sektora.

Abstract (english)

Unethical behavior and corruption are nowadays increasingly present features of the public
sector. They are a serious problem that greatly threatens the trust of citizens and leads to
numerous consequences for society as a whole. The consequences of inadequate prevention
of unethicality and corruption lead to economic instability, poor management of public
resources and significantly impaired quality of public services. Accordingly, preventing and
fighting against such forms of behavior requires the participation of all stakeholders in society,
the existence of strict laws and regulations, as well as efficient monitoring and sanctioning
mechanisms. In addition to legal regulation, it is necessary to promote responsibility and
honesty and strengthen the awareness of the importance of ethical behavior in the public
sector. Supreme audit institutions, as public bodies that carry out the state audit of a particular
country, significantly contribute to the achievement of the ethics of the public sector, that is,
its institutions. By independently evaluating financial statements and various processes,
supreme audit institutions identify potential irregularities, abuse or corruption and then
inform the government and other relevant stakeholders about these findings. Equally, their
role includes providing advice for improving internal control systems, so that these systems
can appropriately reduce the risk of various forms of unethical behavior. In addition, they
educate public officials about the importance of transparent and responsible business, which
is in accordance with applicable laws and regulations. In fulfilling all these tasks, they are
obliged to comply with the appropriate legal and ethical framework, i.e. numerous standards
and guidelines regulating their activities. Through analyzing the roles and tasks of supreme
audit institutions, as well as based on the results of two conducted surveys, this paper will
examine their contribution to the ethicality of the public sector.

• Keywords: vrhovne revizijske institucije; javni sektor; etičnost javnog sektora; revizija etičnost
• Keywords (english): supreme audit institutions; public sector; public sector ethicality; ethics audit
• Language: croatian
• URN:NBN: urn:nbn:hr:148:890214
• 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: Access restricted to students and staff of home institution
• Created on: 2024-09-18 17:13:59