Specifičnosti državne financijske revizije korisnika državnog proračuna Republike Hrvatske

master's thesis

• Title (english): SPECIFICS OF GOVERNMENTAO FINANCIAL AUDIT OF STATE BUDGET USERS IM THE REPUBLIC OF CROATIA
• Author: Marija Briški
• Mentor: Ivana Mamić Sačer (mentor)
• Committee member: Lajoš Žager (predsjednik povjerenstva)
• Committee member: Ivana Pavić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2015-09-16, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Ovaj rad objašnjava specifiĉnosti provoĊenja drţavne financijske revizije korisnika drţavnog proraĉuna u Republici Hrvatskoj koji su obveznici primjene proraĉunskog raĉunovodstva. Ministarstvo znanosti, obrazovanja i sporta jedan je od tih obveznika ĉiji su financijski izvještaji predmet revizije koju svake godine provodi Drţavni ured za reviziju kao vrhovna revizijska institucija Republike Hrvatske. U radu su analizirana izvješća o obavljenim revizijama navedenog Ministarstva za razdoblje od 2012. do 2014. Tijekom revizije Drţavni ured za reviziju uoĉio je odreĊene nepravilnosti u podruĉju sustava unutarnjih financijskih kontrola, planiranja i raĉunovodstvenog poslovanja, osnovnih ekonomskih kategorija i javne nabave. U skladu s time dobiveno je uvjetno mišljenje u sve tri promatrane godine.

Abstract (english)

This thesis explains the specifics of governmental financial audit of state budget users in Republic of Croatia which are subject to the budget accounting. Ministry of Science, Education and Sports is one of those and its financial statements are audited every year by the State Audit Office as the supreme auditing institution in Republic of Croatia. This thesis analyzes the audit reports of the mentioned Ministry for the period between 2012 and 2014. During the audit, State Audit Office has noted certain irregularities in the fields of internal financial controls, planning and accounting operations, basic economic categories and public procurements. Thereby, the Ministry was granted qualified auditor's opinion in all three observed years.

• Keywords: drţavna financijska revizija; proraĉunsko raĉunovodstvo; Ministarstvo znanosti; obrazovanja i sporta; mišljenje
• Keywords (english): governmental financial audit; budget accounting; Ministry of Science; Education and Sports; opinion
• Language: croatian
• URN:NBN: urn:nbn:hr:148:514289
• 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: 2016-10-05 11:43:21