Uloga vrhovne revizijske institucije Republike Hrvatske u reviziji korištenja sredstava iz fondova Europske Unije

master's thesis

• Title (english): The Role of Croatian supreme audit institution in audit of using European Unions funds
• Author: Martina Prepelić
• Mentor: Ivana Mamić Sačer (mentor)
• Committee member: Boris Tušek (predsjednik povjerenstva)
• Committee member: Ivana Pavić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2015-09-22, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

Europska unija kroz instrumente pretpristupnih i strukturnih fondova daje financijsku pomoć zemljama koje joj žele pristupiti, ali uz strogo određene kriterije za provođenje reformi i za razvoj javnog, ali i privatnog sektora. Važnu nadzornu ulogu u procesu upravljanja fondovima Europske unije ima tijelo za reviziju. Jedno vrijeme glavnu ulogu u reviziji korištenja fondova Europske unije imao je Državni ured za reviziju, no kasnije je zahtijevana uspostava neovisnog tijela, te je osnovana Agencija za reviziju sustava provedbe programa Europske unije (ARPA).
Državni ured za reviziju i dalje ima bitnu ulogu u revizijama povezanima sa sredstvima iz Europske unije, i to na način da revidira subjekte koji su nadležni za provedbu određenih projekata koji se financiraju iz fondova. Izravnu reviziju učinkovitosti provodi novoosnovana Agencija.
Ovaj rad prikazuje ulogu Državnog ureda za reviziju u reviziji sredstava iz fondova Europske unije, ali i Agencije za reviziju sustava provedbe programa Europske unije. Također, prikazuje proces državne revizije i daje osvrt na korištenje fondova Hrvatske tijekom povijesti, od sredstava namijenjenih trećim zemljama, preko korištenja pretpristupnih programa, pa sve do korištenja programa zemalja članica.

Abstract (english)

European Union through instruments of pre-access and structural funds gives financial help to the countries who want to become part of it and who want a growth of public and private sector, but under strict conditions for implementing reforms. The important suvervisory role in the process of management of European Union's funds has the audit body. At one time, the main role in the audit of using European Union's funds had the National audit office, but later was required to establish the independent body and was established Agency for the Audit of European Union Programmes Implementation System (ARPA).
The National audit office still has the important role in audits related to European Union's resources in a way of auditing subjects which are responsible for implementation of certain projects financed by the funds. Direct audit of effectiveness is carried out by newly founded Agency.
This paper shows the role of National audit office in audit of European Union's funds, but it also shows ARPA's role. It also shows the process of government auditing and gives a review of using the funds in Croatia through the history, from funds for third countries, through using of pre-access funds, to using of funds for member States.

• Keywords: vrhovna revizijska institucija; Državni ured za reviziju; fondovi Europske unije; Agencija za reviziju sustava provedbe programa Europske unije
• Keywords (english): supreme audit institution; National audit office; European Union's funds; Agency for the Audit of European Union Programmes Implementation System
• Language: croatian
• URN:NBN: urn:nbn:hr:148:336366
• Study programme: Title: Business Economics; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Repository: REPEFZG
• Created on: 2016-11-14 12:40:27