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master's thesis
OBILJEŽJA FUNKCIJE INTERNE REVIZIJE I SURADNJA S EKSTERNIM REVIZORIMA
Diplomski rad
2017. urn:nbn:hr:124:404611
Pehar, Antonela
University of Split
Faculty of economics Split

Cite this document

Pehar, A. (2017). OBILJEŽJA FUNKCIJE INTERNE REVIZIJE I SURADNJA S EKSTERNIM REVIZORIMA : Diplomski rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:404611

Pehar, Antonela. "OBILJEŽJA FUNKCIJE INTERNE REVIZIJE I SURADNJA S EKSTERNIM REVIZORIMA : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2017. https://urn.nsk.hr/urn:nbn:hr:124:404611

Pehar, Antonela. "OBILJEŽJA FUNKCIJE INTERNE REVIZIJE I SURADNJA S EKSTERNIM REVIZORIMA : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2017. https://urn.nsk.hr/urn:nbn:hr:124:404611

Pehar, A. (2017). 'OBILJEŽJA FUNKCIJE INTERNE REVIZIJE I SURADNJA S EKSTERNIM REVIZORIMA : Diplomski rad', Master's thesis, University of Split, Faculty of economics Split, accessed 07 November 2024, https://urn.nsk.hr/urn:nbn:hr:124:404611

Pehar A. OBILJEŽJA FUNKCIJE INTERNE REVIZIJE I SURADNJA S EKSTERNIM REVIZORIMA : Diplomski rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2017 [cited 2024 November 07] Available at: https://urn.nsk.hr/urn:nbn:hr:124:404611

A. Pehar, "OBILJEŽJA FUNKCIJE INTERNE REVIZIJE I SURADNJA S EKSTERNIM REVIZORIMA : Diplomski rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2017. Available at: https://urn.nsk.hr/urn:nbn:hr:124:404611

Metadata
TitleOBILJEŽJA FUNKCIJE INTERNE REVIZIJE I SURADNJA S EKSTERNIM REVIZORIMA : Diplomski rad
AuthorAntonela Pehar
MentorTina Vuko (mentor)
MBZ: 274394
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2017-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Glavna svrha ovog istraživanja je uvidjeti stanje interne revizije u RH kroz njezina obilježja te dobiti uvid u odnos između interne i eksterne revizije. Istraživanje se temelji na odgovorima anketnih upitnika koji su poslani internim revizorima. Naime, iako nije poznat broj internih revizora kojima je upitnik poslan, na temelju rezultata možemo zaključiti da je uzorak malen jer su se neke hipoteze koje bi potencijalno mogle utjecati na suradnju eksternih revizora s internim revizorima odbacile. Definiranjem pojedinih pitanja anketnog upitnika kao nezavisnih varijabli, promatrao se njihov utjecaj u promjeni suradnje eksterne revizije s internom revizijom. Provedena su dva neparametrijska testa za postavljene hipoteze ovisno o broju nezavisnih uzoraka koji su bili definirani postavljenim pitanjima. Usporedbom rezultata dobivenih korištenjem statističkih testova za testiranje hipoteza možemo zaključiti da i dalje postoji otpor od strane eksterne u suradnji s internom revizijom. Nepovjerenje, neprenosivost odgovornosti te podcjenjivanje i nerazumijevanje uloge interne revizije tek su neki od bitnih čimbenika koji utječu na nezadovoljavajuću razinu suradnje između internih i eksternih revizora.
Abstract (english)
The main purpose of this study was to find out the state of internal audit in the Republic of Croatia through its characteristics and to gain insight into the relationship between internal and external auditing. The research was based on the responses of survey questionnaires that were sent to internal auditors. Although the number of internal auditors who received the questionnaire is unknown, we can conclude from the results that the sample was too small because some hypotheses that might potentially affect the cooperation of external auditors with internal auditors were rejected. By defining individual questions of the questionnaire as independent variables, we observed their influence in changing the cooperation of external audit with internal audit. Two non-parametric tests were performed for hypotheses based on the number of independent samples defined by the set of questions. By comparing the results obtained using statistical tests, it can be concluded that there is still collaboration resistance between internal and external audit. Uncertainty, non-transferability of responsibilities, underestimation and lack of understanding of the role of internal auditing are just some of the important factors that affect the unsatisfactory level of cooperation between internal and external auditors.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:404611
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 on2017-11-13 14:09:20