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master's thesis
PRIMJENA COSO OKVIRA ZA PROCJENU INTERNIH KONTROLA NA PRIMJERU UDRUGE
završni rad
2016. urn:nbn:hr:124:198853
Baković, Adrijana
University of Split
Faculty of economics Split

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Baković, A. (2016). PRIMJENA COSO OKVIRA ZA PROCJENU INTERNIH KONTROLA NA PRIMJERU UDRUGE : završni rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:198853

Baković, Adrijana. "PRIMJENA COSO OKVIRA ZA PROCJENU INTERNIH KONTROLA NA PRIMJERU UDRUGE : završni rad." Master's thesis, University of Split, Faculty of economics Split, 2016. https://urn.nsk.hr/urn:nbn:hr:124:198853

Baković, Adrijana. "PRIMJENA COSO OKVIRA ZA PROCJENU INTERNIH KONTROLA NA PRIMJERU UDRUGE : završni rad." Master's thesis, University of Split, Faculty of economics Split, 2016. https://urn.nsk.hr/urn:nbn:hr:124:198853

Baković, A. (2016). 'PRIMJENA COSO OKVIRA ZA PROCJENU INTERNIH KONTROLA NA PRIMJERU UDRUGE : završni rad', Master's thesis, University of Split, Faculty of economics Split, accessed 07 November 2024, https://urn.nsk.hr/urn:nbn:hr:124:198853

Baković A. PRIMJENA COSO OKVIRA ZA PROCJENU INTERNIH KONTROLA NA PRIMJERU UDRUGE : završni rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2016 [cited 2024 November 07] Available at: https://urn.nsk.hr/urn:nbn:hr:124:198853

A. Baković, "PRIMJENA COSO OKVIRA ZA PROCJENU INTERNIH KONTROLA NA PRIMJERU UDRUGE : završni rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2016. Available at: https://urn.nsk.hr/urn:nbn:hr:124:198853

Metadata
TitlePRIMJENA COSO OKVIRA ZA PROCJENU INTERNIH KONTROLA NA PRIMJERU UDRUGE : završni rad
AuthorAdrijana Baković
MentorTina Vuko (mentor)
MBZ: 274394
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2016-10, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Unutarnja kontrola sastoji se od pet meĎusobno povezanih komponenti koje su integrirane u proces upravljanja. Iako se komponente unutarnje kontrole mogu primijeniti na sve subjekte, male i srednje organizacije mogu ih provesti drugačije nego one velike. Komponente su: kontrolno okruţenje, procjena rizika, kontrolne aktivnosti, informacije i komunikacije te nadzor. Interna kontrola moţe pomoći organizacijama da ostvare svoje performanse i ciljeve profitabilnost uz spriječavanje gubitaka resursa te moţe doprinjeti pouzdanom financijskom izvještavanju, u skladu sa propisima, čime se izbjegavaju štetne posljedice. Ocjena učikovitosti sustava internih kontrola temelji se na COSO okviru, općeprihvaćenom modelu u znanstvenoj i stručnoj literaturi za oblikovanje i procjenu internih kontrola. Na temelju rezultata provedenog empirijskog istraţivanja u Udruzi ,,Prijatelj'' moţe se zaključiti da je sustav internih kontrola u promatranoj neprofitnoj organizaciji na zadovoljavajućoj razini.
Abstract (english)
Internal control consists of five interrelated components. These are derived from the way management runs a business, and are integrated with the management process. Although the components apply to all entities, small and mid-size companies may implement them differently than large ones. The components are: Control Environment, Risk Assessment, Control Activities, Information and Communication and Monitoring. Internal control can help an entity achieve its performance and profitability targets, and prevent loss of resources. It can help ensure reliable financial reporting. And it can help ensure that the enterprise complies with laws and regulations, avoiding damage to its reputation and other consequences. The assessment of the effectiveness of internal control is based on the COSO model, a widely accepted model in scientific and professional literature for the design and evaluation of internal controls. Based on empirical research it can be concluded that the internal control system in selected non-profit organization is at a satisfactory level.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:198853
Study programmeTitle: Management; specializations in: Project management, Financial and Tax management, Accounting and Revision
Course: Accounting and Revision
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/ specijalistica ekonomije (stručni/a specijalist/ specijalistica ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2016-11-18 10:52:47