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master's thesis
KOMPARATIVNA ANALIZA VRHOVNIH REVIZORSKIH INSTITUCIJA U EU
Diplomski rad
2020. urn:nbn:hr:124:933406
Vulas, Nikolina
University of Split
Faculty of economics Split

Cite this document

Vulas, N. (2020). KOMPARATIVNA ANALIZA VRHOVNIH REVIZORSKIH INSTITUCIJA U EU : Diplomski rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:933406

Vulas, Nikolina. "KOMPARATIVNA ANALIZA VRHOVNIH REVIZORSKIH INSTITUCIJA U EU : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2020. https://urn.nsk.hr/urn:nbn:hr:124:933406

Vulas, Nikolina. "KOMPARATIVNA ANALIZA VRHOVNIH REVIZORSKIH INSTITUCIJA U EU : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2020. https://urn.nsk.hr/urn:nbn:hr:124:933406

Vulas, N. (2020). 'KOMPARATIVNA ANALIZA VRHOVNIH REVIZORSKIH INSTITUCIJA U EU : Diplomski rad', Master's thesis, University of Split, Faculty of economics Split, accessed 29 November 2024, https://urn.nsk.hr/urn:nbn:hr:124:933406

Vulas N. KOMPARATIVNA ANALIZA VRHOVNIH REVIZORSKIH INSTITUCIJA U EU : Diplomski rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2020 [cited 2024 November 29] Available at: https://urn.nsk.hr/urn:nbn:hr:124:933406

N. Vulas, "KOMPARATIVNA ANALIZA VRHOVNIH REVIZORSKIH INSTITUCIJA U EU : Diplomski rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:124:933406

Metadata
TitleKOMPARATIVNA ANALIZA VRHOVNIH REVIZORSKIH INSTITUCIJA U EU : Diplomski rad
AuthorNikolina Vulas
MentorTina Vuko (mentor)
MBZ: 274394
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2020-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Državna revizija služi kao potporni instrument demokracije, a služi očuvanju i unaprijeđenju vjerodostojnosti i spriječavanju korupcije pa ne iznenađuje da je jedan od zahtjeva EU upravo uspostavljanje vrhovnih revizorskih institucija kao nadležnih tijela za provedbu revizije cjelokupnog javnog sektora. Naime, kroz okvire rada i djelovanja, sve VRI-e, iako u mnogočemu slične, razlikuju se po svojim obilježjima. Kroz ovaj rad se nastoje prvenstveno utvrditi čimbenike koji ih determiniraju, a zatim i usporediti VRI-e 28 država članica EU kroz odabrane faktore karakteristične za svaku od njih. Tako se u odnos stavljaju modeli vrhovnih revizorskih institucija metode donošenja odluka, planiranje revizorskih aktivnosti, vrste i broj provedenih revizija svake od njih. Također su u razmatranje uključeni makroekonomski čimbenici, njihov utjecaj na VRI i vice versa. Kroz klaster analizu utvrđene su razlike među VRIma individualno, kao i među klasterima u koje su savrstani. Zaključno je provedena analiza indeksa razvijenosti preko kojega su zemlje rangirane u kontekstu kvalitete njihovih VRI-a.
Abstract (english)
Government audit serves as a supportive instrument of democracy and also to preserve and enhance credibility and prevent corruption, so it shouldn't be surprising that one of the EU's requirements is having an established supreme audit institution as the competent body for audit of the entire public sector. Namely through the framework of their running and activities, all SAIs, although in many ways similar, differ in their characteristics. Troughout this paper, the goal is to, firstly determine factors that define them and then, based on chosen factors, compare SAIs of the 28 EU member states. Thus, the modeles of supreme audit institutions, methods of decision making, planning of audit activities, types and number of preformed audits of each of them are put in relation. Macroeconomic factors, their impact on SAIs and vice versa are also considered. Through cluster analysy, defferences among SAIs are idetified individually, as well as differences among the clusters in which they are classified. Finally, an analysis of the development index through which countries are ranked in the context of the quality of their SAIs was conducted.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:933406
Study programmeTitle: Business Studies
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2020-10-08 19:01:31