SPECIFIČNOSTI DRŽAVNE REVIZIJE REPUBLIKE HRVATSKE I BOSNE I HERCEGOVINE

master's thesis

• Title (english): SPECIFICS OD STATE AUDIT OF THE REPUBLIC OF CROATIA AND BOSNIA AND HERZEGOVINA
• Author: Tea Galić
• Mentor: Ivana Mamić Sačer (mentor)
• Committee member: Ivana Pavić (predsjednik povjerenstva)
• Committee member: Mateja Brozović (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2020-11-06, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Državna revizija od iznimne je važnosti za svaku zemlju s obzirom da je to važan nadzorni mehanizam. Vrhovne revizijske institucije omogućuju kontrolu vjerodostojnosti i istinitosti financijskih izvještaja te nadgledaju i prikazuju na koji način subjekti revizije u javnom sektoru koriste sredstava i primjenjuju zakone i druge propise u svom poslovanju. Naglasak se stavlja na povećanje učinkovitosti, ekonomičnosti i djelotvornosti pri provedbi određenih projekata, programa i aktivnosti. Cilj ovog rada je usporediti specifičnosti državne revizije Republike Hrvatske i Bosne i Hercegovine na temelju njihovog povijesnog razvoja, subjekata državne revizije, postupaka provođenja državne revizije, povezanosti državne revizije s drugim revizijama u zemlji te analize aktivnosti vrhovnih revizijskih institucija Republike Hrvatske i Bosne i Hercegovine.

Abstract (english)

State audit is of extremely importance for every country due to its important supervisory mechanism. Supreme audit institutions have enabled the control of the credibility and truthfulness of financial statements and also supervise and show how audited entities in public use funds and apply laws and other regulations in their operations. Emphasis is placed on increasing the effectiveness, economy and efficiency in the implementation of certain projects, programs and activities. The aim of this paper is to compare the specific points of state audits between the Republic of Croatia and Bosnia and Herzegovina based on historical development, state audit subjects, state audit procedures, connection of state audit authorities with other audits in the country and analysis of the activities of the supreme audit institutions of the Republic of Croatia and Bosnia and Herzegovina.

• Keywords: državna revizija; Republika Hrvatska; Bosna i Hercegovina; financijska revizija i revizija učinkovitosti; vrhovna revizijska institucija
• Keywords (english): state audit; Republic of Croatia; Bosnia and Herzegovina; financial audit and performance audit; supreme audit institution
• Language: croatian
• URN:NBN: urn:nbn:hr:148:716835
• Study programme: Title: Economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Reformatted digital
• Access conditions: Open access; Embargo expiration date: 2021-11-11
• Created on: 2020-11-11 16:42:46