master's thesis
INTERNAL FINANCIAL CONTROL SYSTEM AND FINANCIAL AUDIT

Kristina Ribičić (2017)
Sveučilište Josipa Jurja Strossmayera u Osijeku
Ekonomski fakultet u Osijeku
Katedra za financije i računovodstvo
Metadata
TitleSustav unutarnjih financijskih kontrola i financijska revizija
AuthorKristina Ribičić
Mentor(s)Ivo Mijoč (thesis advisor)
Abstract
Revizija je postupak raznih provjera i ocjena financijskih izvještaja onih koji su revizijski obveznici. Revizijska djelatnost mora biti obavljena neovisno, samostalno i objektivno. Republika Hrvatska svojim zakonodavnim okvirom obuhvaća i druge propisane postupke. Zakonodavni okvir Republike Hrvatske obuhvaća Zakon o reviziji, Zakon o Državnom uredu za reviziju te Zakon o unutarnjim financijskim kontrolama. Uz zakonodavni okvir postoje i standardi financijskog izvještavanja. Reviziju je moguće kategorizirati na državnu, internu (unutarnju) i eksternu (vanjsku). Sustav internog nadzora sastoji se od interne kontrole, interne revizije i kontrolinga. Interna kontrola značajna je za javni sektor jer predstavlja postupke koji bi osigurali pouzdanost financijskog izvještavanja te poštivanje zakonskih regulativa. Interna revizija ispituje korektnost svih poslovnih aktivnosti, a na temelju rezultata menadžment poslovnog subjekta donosi važne odluke vezane uz poslovanje. Poslovni subjekti uspostavljaju internu reviziju kako bi poslovanju dodali vrijednost, ali i unaprijedili ga. Kontroling je proces upravljanja od strane osoba koje su ovisne o procesu te je usmjeren prema budućnosti. Tijekom kontrolinga se izgrađuje i prati sustav planiranja i kontroliranja. Pranje novca je proces koji se odvija u okviru države i to kroz tri faze: polaganje novca, oplemenjivanje i integracija. Pranje novca nije ograničeno samo na poslovnim subjektima već ga obavljaju i fizičke osobe. Forenzična analiza utvrđuje što se u poslovanju radi krivo, postoje li prijevare i korupcije, pranje novca, krivotvorenje i slično.
Keywordsinternal audit internal control controlling money laundering forensic audit
Parallel title (English)INTERNAL FINANCIAL CONTROL SYSTEM AND FINANCIAL AUDIT
Committee MembersIvo Mijoč (committee chairperson)
Josipa Mijoč (committee member)
Helena Štimac (committee member)
GranterSveučilište Josipa Jurja Strossmayera u Osijeku
Ekonomski fakultet u Osijeku
Lower level organizational unitsKatedra za financije i računovodstvo
PlaceOsijek
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Accounting
Study programme typeuniversity
Study levelgraduate
Study programmeFinancial Management
Academic title abbreviationmag.oec.
Genremaster's thesis
Language Croatian
Defense date2017-04-20
Parallel abstract (English)
The audit is process of various testing and evaluation of financial statements those who are audit payers. The auditing operation must be performed independently, self and objectively. The Croatia with its legislative framework includes other prescribed procedures. The legislative framework includes the Croatian Audit Act, the Law on the State Audit Office and the Law on internal financial controls. With the legislative framework there are also financial reporting standards. The audit can be categorized in the state, the internal and external. The system of the internal supervision is composed of internal control, internal audit and controlling. Internal control is important for the public sector because it represents procedures that ensure the reliability of financial reporting and compliance with legal regulations. Internal audit examines the propriety of all business activities, and based on the results, management of enterprises makes important decisions related to the business. Businesses establish internal audit in order to add value to the business, but also enhance it. Controlling is process of management by persons who are dependent on the process and aimed towards the future. During the controlling system of planning and controlling is being built and monitored. Money laundering is the process that takes place within the country through three stages: putting money, refinement and integration. Money laundering is not limited to businesses but performed by the individuals. Forensic analysis determines what does business doing wrong, whether there is fraud and corruption, money laundering, falsification and etc.
Parallel keywords (Croatian)interna revizija interna kontrola kontroling pranje novca forenzična revizija
Resource typetext
Access conditionAccess restricted to students and staff of home institution
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:145:700451
CommitterGordana Kradijan