Revizija državnog proračuna

master's thesis

• Title (english): National budget audit
• Author: Viktorija Bartaković
• Mentor: Ivana Mamić Sačer (mentor)
• Committee member: Ana Ježovita (predsjednik povjerenstva)
• Committee member: Ivana Pavić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2015-09-29, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Predmet istraživanja ovog diplomskog rada odnosi se na pojam revizije, na međunarodne standarde važne za obavljanje revizije, kao i na vrhovne revizijske institucije te ulogu spomenutih institucija u reviziji državnog proračuna. Objašnjen je pojam državnog proračuna i proračunskih korisnika, kao i važnost postupaka revizije na donošenje i izvršenje proračuna. U radu je prikazana analiza najznačajnijih nalaza provedene državne revizije za razdoblje od 2010. do 2014. godine. Uz navedene nalaze, prikazana je i analiza izvršenih naloga i preporuka, kao i analiza utvrđenih nepravilnosti i izraženog mišljenja revizije.

Abstract (english)

This thesis deals with term of supreme audit institution, the concept of auditing and international standards that are important for the performance of audit. The concept of national budget and its users, as well as the role of these institutions in national budget audit is also explained. This thesis presents an analysis of the most significant findings of the national budget audit between 2010 and 2014. In addition to these findings, this thesis presents analysis of completed orders and recommendations, as well as analysis of the identified irregularities and opinion expressed.

• Keywords: državna revizija; državni proračun; vrhovne revizijske institucije; Republika Hrvatska
• Keywords (english): national budget audit; national budget; supreme audit institutions; Croatia
• Language: croatian
• URN:NBN: urn:nbn:hr:148:474202
• 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: 2016-10-21 10:52:54