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master's thesis
Interna revizija u bankama
Specijalistički završni rad
2019. urn:nbn:hr:129:259307
Zavila, Olgica
The University of Applied Sciences Baltazar Zaprešić
Chair of Finance and Accounting

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Zavila, O. (2019). Interna revizija u bankama : Specijalistički završni rad (Master's thesis). Zaprešić: The University of Applied Sciences Baltazar Zaprešić. Retrieved from https://urn.nsk.hr/urn:nbn:hr:129:259307

Zavila, Olgica. "Interna revizija u bankama : Specijalistički završni rad." Master's thesis, The University of Applied Sciences Baltazar Zaprešić, 2019. https://urn.nsk.hr/urn:nbn:hr:129:259307

Zavila, Olgica. "Interna revizija u bankama : Specijalistički završni rad." Master's thesis, The University of Applied Sciences Baltazar Zaprešić, 2019. https://urn.nsk.hr/urn:nbn:hr:129:259307

Zavila, O. (2019). 'Interna revizija u bankama : Specijalistički završni rad', Master's thesis, The University of Applied Sciences Baltazar Zaprešić, accessed 11 November 2024, https://urn.nsk.hr/urn:nbn:hr:129:259307

Zavila O. Interna revizija u bankama : Specijalistički završni rad [Master's thesis]. Zaprešić: The University of Applied Sciences Baltazar Zaprešić; 2019 [cited 2024 November 11] Available at: https://urn.nsk.hr/urn:nbn:hr:129:259307

O. Zavila, "Interna revizija u bankama : Specijalistički završni rad", Master's thesis, The University of Applied Sciences Baltazar Zaprešić, Zaprešić, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:129:259307

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Metadata
TitleInterna revizija u bankama : Specijalistički završni rad
Title (english)Internal audit in banks
AuthorOlgica Zavila
MentorKristina Mićin (mentor)
Committee memberPetra Popek Biškupec (predsjednik povjerenstva)
GranterThe University of Applied Sciences Baltazar Zaprešić
(Chair of Finance and Accounting)
Zaprešić
Defense date and country2019-09-03, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
U ovom radu obuhvaćena je interna revizija u bankama. Pojašnjava se definicija revizije, koje su njezine uloge, zadaci i ciljevi. S obzirom na to da je bankarski sustav specifičan, ovim radom pokušava se obrazložiti kako interna revizija utječe na rizik poslovanja banke, te utječu li i u kojoj mjeri međunarodni standardi na suradnju interne i vanjske revizije, ali i menadžmenta. Interna revizija je vrlo značajan segment cjelokupne revizijske profesije, dio je revizije kao znanstvene discipline, koju također čini još i revizija financijskih izvještaja, odnosno eksterna revizija. Svi revizorovi nalazi moraju se zasnivati na ugovorima, te objektivnim procjenama i dokazima. Također se objašnjava i specifičnost računovodstva i revizije u bankarskom sustavu, a samim time i njihova provedba u bankama. Interna revizija zapravo je kontrolna funkcija koju koristi menadžment i uprava radi poboljšanja poslovnih procesa i osiguravanja zakonitosti poslovanja. Financijska izvješća koja priprema uprava i dostavlja vanjskim korisnicima bez prethodno obavljene revizije izaziva različite sumnje u ispravnost i korektnost tih izvješća. Kako bi se otklonila ta sumnja obavlja se revizija od strane neovisnih osoba.
Abstract (english)
This paper covers internal auditing in banks. The definition of revision is explained, and which are its roles, tasks and goals. The banking system is very specific, so this paper tries to explain how the internal audit affects the bank's business risk, and to what extent international standards are used to co-operate in internal and external auditing, as well as management. Internal audit is a very important segment of the overall audit profession, part of the audit as a scientific discipline, which is also a review of financial statements or external audits. All auditors' findings must be based on contracts and objective estimates and evidence. It also explains the specificity of accounting and auditing in the banking system, and thus their implementation in banks. Internal audit is actually a control function used by management and management to improve business processes and ensure business legitimacy. The financial statements prepared by the management and delivered to external customers without prior auditing give rise to various doubts about the correctness and fairness of these reports. In order to remove this suspicion, the audit is carried out by independent persons.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:129:259307
Study programmeTitle: Financial Management . Specialist Graduate Professional Study
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni specijalist / stručna specijalistica financijskog menadžmenta (stručni specijalist / stručna specijalistica financijskog menadžmenta)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2022-02-24 17:00:43