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master's thesis
Revizija državnog proračuna
2018. urn:nbn:hr:145:587040
Šakota, Marina
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Šakota, M. (2018). Revizija državnog proračuna (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:587040

Šakota, Marina. "Revizija državnog proračuna." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:145:587040

Šakota, Marina. "Revizija državnog proračuna." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:145:587040

Šakota, M. (2018). 'Revizija državnog proračuna', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 07 April 2025, https://urn.nsk.hr/urn:nbn:hr:145:587040

Šakota M. Revizija državnog proračuna [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2018 [cited 2025 April 07] Available at: https://urn.nsk.hr/urn:nbn:hr:145:587040

M. Šakota, "Revizija državnog proračuna", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:145:587040

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Metadata
TitleRevizija državnog proračuna
Title (english)State budget auditing
AuthorMarina Šakota
MentorIvo Mijoč (mentor)
Committee memberIvo Mijoč (predsjednik povjerenstva)
Committee memberJosipa Mijoč (član povjerenstva)
Committee memberDavor Dujak (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2018-06-28, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Revizija predstavlja instituciju od velikog značaja pri uspostavljanju kontrole financijskih izvještaja te njihove točnosti i vjerodostojnosti. Revizija je kao djelatnost regulirana brojnim standardima te zakonskim propisima. Kako bi se revizijom određenih subjekata prikupili revizijski dokazi potrebno je, između ostaloga, služiti se i revizijskim metodama i računovodstvenim analizama. U revizijske metode i računovodstvene analize ubrajaju se Altmanov model, DuPontov sustav pokazatelja,... More pokazatelji likvidnosti, aktivnosti, ekonomičnosti, zaduženosti i profitabilnosti, horizontalna i vertikalna analiza te Benfordov zakon. Benfordov zakon predstavlja način provjere određenog skupa podataka u svrhu utvrđivanja postojanja manipulacija ili prijevara. Time Benfordov zakon može biti koristan alat u provedbi revizije financijskih izvještaja jer se na jednostavan način mogu utvrditi nepravilnosti na određenom skupu podataka. Državna revizija se u Republici Hrvatskoj provodi jednom godišnje, a obavlja ju Državni ured za reviziju. Državna revizija obavlja se u ime i za račun države, a dijeli se na financijsku reviziju te na reviziju učinkovitosti. U ovom diplomskom radu analizirana su izvješća Državnog ureda za reviziju o obavljenoj reviziji državnog proračuna te izvješća Ministarstva financija o računu prihoda i rashoda te računu financiranja, a podaci su obrađivani temeljem Benfordovog zakona. Less
Abstract (english)
Auditing represents an institution of great importance when it comes to establishing control of the financial reports and their accuracy and credibility. Auditing, as an activity, is regulated by a number standards and legal regulations. In order to have the auditing evidence of certain subject collected, among other things, it is required to use auditing methods and accounting analyses. Auditing methods and accounting analyses include the Altman model, the DuPont´s system of... More indicators, indicators of liquidity, activities, economy, indebtedness and of profitability, horizontal and vertical analysis and Benford´s law. Benford´s law is a way of verifying a particular set of data for the purpose of determinating the existence of manipulation or fraud. In this way, Benford´s law could be a useful tool in auditing of financial reports because it is easy to establish irregularities in a particular set of data. State auditing in Republic of Croatia is conducted annually and it is performed by the State Auditing Office. State auditing is performed on behalf of the State and it is divided into financial auditing and auditing of effectiveness. In this graduate paper the reports of the State Auditing Office on audit of the state budget and the Ministry of Finance report on the account of revenues and expenditures and the financing account were analysed, and the data were processed under Benford´s law. Less
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:587040
Study programmeTitle: Financial Management
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2018-09-18 14:38:32
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