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undergraduate thesis
SPECIFIČNOSTI INTERNE REVIZIJE U JAVNOM SEKTORU
2015. urn:nbn:hr:112:734707
Klem, Anamaria
Polytehnic in Pozega
Social department

Cite this document

Klem, A. (2015). SPECIFIČNOSTI INTERNE REVIZIJE U JAVNOM SEKTORU (Undergraduate thesis). Požega: Polytehnic in Pozega. Retrieved from https://urn.nsk.hr/urn:nbn:hr:112:734707

Klem, Anamaria. "SPECIFIČNOSTI INTERNE REVIZIJE U JAVNOM SEKTORU." Undergraduate thesis, Polytehnic in Pozega, 2015. https://urn.nsk.hr/urn:nbn:hr:112:734707

Klem, Anamaria. "SPECIFIČNOSTI INTERNE REVIZIJE U JAVNOM SEKTORU." Undergraduate thesis, Polytehnic in Pozega, 2015. https://urn.nsk.hr/urn:nbn:hr:112:734707

Klem, A. (2015). 'SPECIFIČNOSTI INTERNE REVIZIJE U JAVNOM SEKTORU', Undergraduate thesis, Polytehnic in Pozega, accessed 17 November 2024, https://urn.nsk.hr/urn:nbn:hr:112:734707

Klem A. SPECIFIČNOSTI INTERNE REVIZIJE U JAVNOM SEKTORU [Undergraduate thesis]. Požega: Polytehnic in Pozega; 2015 [cited 2024 November 17] Available at: https://urn.nsk.hr/urn:nbn:hr:112:734707

A. Klem, "SPECIFIČNOSTI INTERNE REVIZIJE U JAVNOM SEKTORU", Undergraduate thesis, Polytehnic in Pozega, Požega, 2015. Available at: https://urn.nsk.hr/urn:nbn:hr:112:734707

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Metadata
TitleSPECIFIČNOSTI INTERNE REVIZIJE U JAVNOM SEKTORU
Title (english)THE SPECIFICITY OF INTERNAL AUDIT IN THE PUBLIC SECTOR
AuthorAnamaria Klem
MentorKatarina Potnik Galić (mentor)
Committee memberDubravka Mahaček
Committee memberKatarina Potnik Galić
Committee memberMario Župan
GranterPolytehnic in Pozega
(Social department)
Požega
Defense date and country2015-09-18, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Revizija predstavlja kontrolu financijskih izvješća te poslovnih knjiga radi kontrole poslovanja. Razlikuju se tri vrste revizije: interna, državna te eksterna revizija. Revizija se obavlja prema Međunarodnim revizijskim standardima. Državna revizija provodi se u ime i za račun države. Internu reviziju provode osobe zaposlene u poduzeću. Interni revizori smiju pružati samo one usluge za koje posjeduju potrebno znanje. Javni sektor sastoji se od opće države i javnih društava. Svrha obavljanja interne revizije je ocjenjivanje ispravnosti i zakonitosti poslovnih aktivnosti poduzeća. Važnost provedbe revizije vidljiva je u tome da kada ona ne bi bila provedena, to bi dovelo do donošenja pogrešnih odluka zbog korištenja nepouzdanih podataka.
Abstract (english)
Audit represents control of the financial statements and business records in order to control business. There are three types of audit: internal, state and external audit. Audit is carried out according to the International Standards on Auditing. State audit carried out in the name and on behalf of the state. Internal audit carried out by employees of the company. Internal auditors may only provide services for which they have the necessary knowledge. Oublic sector consist of general government and public companies. The purpose of internal audit is evaluating the correctness and legality of the business activities of the company. The importance of the implementation of the revisions is evident in the fact that when she would not be implemented, it would have led to making wrong decisions because of the use of unreliable dana.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:112:734707
Study programmeTitle: Professional study of Accounting
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2015-12-13 13:24:14