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undergraduate thesis
Pojmovno određenje i temeljne vrste interne revizije
2019. urn:nbn:hr:198:066579
Kuhar, Kristina
RRiF College of Financial Management

Cite this document

Kuhar, K. (2019). Pojmovno određenje i temeljne vrste interne revizije (Undergraduate thesis). Retrieved from https://urn.nsk.hr/urn:nbn:hr:198:066579

Kuhar, Kristina. "Pojmovno određenje i temeljne vrste interne revizije." Undergraduate thesis, RRiF College of Financial Management, 2019. https://urn.nsk.hr/urn:nbn:hr:198:066579

Kuhar, Kristina. "Pojmovno određenje i temeljne vrste interne revizije." Undergraduate thesis, RRiF College of Financial Management, 2019. https://urn.nsk.hr/urn:nbn:hr:198:066579

Kuhar, K. (2019). 'Pojmovno određenje i temeljne vrste interne revizije', Undergraduate thesis, RRiF College of Financial Management, accessed 13 September 2021, https://urn.nsk.hr/urn:nbn:hr:198:066579

Kuhar K. Pojmovno određenje i temeljne vrste interne revizije [Undergraduate thesis]. Zagreb: RRiF College of Financial Management; 2019 [cited 2021 September 13] Available at: https://urn.nsk.hr/urn:nbn:hr:198:066579

K. Kuhar, "Pojmovno određenje i temeljne vrste interne revizije", Undergraduate thesis, RRiF College of Financial Management, Zagreb, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:198:066579

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Metadata
TitlePojmovno određenje i temeljne vrste interne revizije
Title (english)Conceptual Definition and Basic Types of Internal Audit
AuthorKristina Kuhar
MentorĐurđica Jurić (mentor)
Committee memberIvica Voloder (predsjednik povjerenstva)
Committee memberJasna Vuk (član povjerenstva)
GranterRRiF College of Financial Management
Zagreb
Defense date and country2019-12-27, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Interna revizija je značajan dio cjelokupnog procesa revizije. Internu reviziju provode organi onog poduzeća koje je objekt revizije, te oni sami organiziraju i provode program interne revizije. Temeljni cilj interne revizije u suvremenim uvjetima je ispitati i ocijeniti ukupnost funkcioniranja cijelog poslovnog sustava, te dati svoje mišljenje i prijedloge kako bi se poslovanje poboljšalo. Usmjerena je na ispitivanje, ocjenu poslovanja i razvoj i povećanje uspješnosti organizacije u cjelini. Svako veliko poduzeće bi trebalo organizirati internu reviziju, te imati svojeg internog revizora. Interni revizor treba izrađenim planovima, procedurama i organizacijom posla pronaći rizike i za svaki rizik preporučiti odgovarajuću kontrolu upravi. Interna revizija se provodi obavezno u onim društvima gdje je posebnim zakonima i pravilnicima uređeno provođenje interne revizije za tu granu djelatnosti odnosno vrstu društva. Ako posebnim zakonom nije uređeno obavljanje interne revizije, ona nije obvezna, pa ju društvo može dobrovoljno uvesti.
Abstract (english)
Internal audit is a significant part of the whole audit process. Internal audit is conducted by the organs of the company which is the object of audit, and they organise and implement the internal audit by themselves. The main goal of internal audit in contemporary conditions is to examine and evaluate the whole functioning of the entire business system, and to give their opinion and suggetions to improve the business. Internal audit is focused on examining, the assessment of business operation and, development and increased performance of the business as a whole. Each large company should organise internal audit, and have their internal auditor. Internal auditors should identify the risks by making plans, procedures and organisation, and recommend the most appropriate control procedure to the management. Internal audit is carried out in the companies which subject to the special laws and regulations on internal audit. If the internal audit is not regulated by the specific regulation the company can provide internal audit voluntarily.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:198:066579
Study programmeTitle: Accounting and Finance
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 on2020-11-01 21:58:11