Uloga državne revizije u otkrivanju prijevara i korupcije

master's thesis

• Title (english): The Role od Public Auditing in Detection of Frauds and Corruption
• Author: Mia Štajcer
• Mentor: Ivana Mamić Sačer (mentor)
• Committee member: Ivana Pavić (predsjednik povjerenstva)
• Committee member: Ana Novak (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2019-09-24, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Državna je revizija zadužena za kontrolu i nadzor javnog sektora i državnih institucija, ali, osim toga, ima još mnogo važnih uloga u društvu. Jedna je od tih i utjecaj na otkrivanje prijevara i korupcije te mogućnosti njihove prevencije ili borbe protiv njihovog nastanka. Pri tome se misli ne samo na otkrivanje sumnjivih radnji, već i na ukazivanje na rizik od nastanka takvih radnji. Od velikog je, stoga, značaja neovisnost i objektivnost državne revizije, ali i javna objava svih informacija vezanih uz rad državnih ili javnih službi. Cilj je rada predstaviti sve značajke državne revizije, odnosno vrhovnih revizijskih institucija, koje su važne pri njihovom takvom djelovanju. U izradi rada korišteni su sekundarni podaci prikupljeni prvenstveno iz stručne literature iz područja revizije u obliku knjiga, standarda i članaka te izvješća vrhovnih revizijskih institucija. Kao metode istraživanja korištene su deskriptivna metoda i metoda analize. Analizirano je izvješće vrhovne revizijske institucije Velike Britanije o slučaju korupcije u javnom sektoru te su izvedeni zaključci o važnosti državne revizije, to jest vrhovnih državnih institucija u takvim slučajevima.

Abstract (english)

State audit is in charge of control and supervision of the public sector and state institutions, but, besides that, has a lot more important roles in the society. One of them is the effect on detection of frauds and corruption and the possibilities of its prevention or the fight against their making. By that, it is not only considered the detection of suspicious acts, but also pointing to the risk of those acts emerging. Therefore, it is of great importance for state audit to be independent and objective, but also the public intimation of any information related to the work of state or public services. The main goal of this paper is to present all of the features of state audit, relatively supreme audit institutions, which are important in its such actions. In the making of this paper there were used secondary data collected primary from the professional literature in the area of audit in formo f books, standards, articles and reports od supreme audit institutions. As research methods, there were used the description method and the method of analysis. There was analysed a report of supreme audit institution of Great Britain about a case of corruption in the public sector and there were given conclusions about the importance of state audit, or supreme audit institutions in those cases.

• Keywords: državna revizija; vrhovne revizijske institucije; korupcija; prijevare; javni sektor
• Keywords (english): state audit; supreme audit institutions; corruption; frauds; public sector
• Language: croatian
• URN:NBN: urn:nbn:hr:148:602209
• 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: 2019-09-25 08:24:59