INTERNAL AUDIT ORGANIZATION IN PUBLIC SECTOR

Predmet ovog rada je organizacija interne revizije u javnom sektoru. Cilj ovog rada je prikazati položaj interne revizije u javnom sektoru Republike Hrvatske. U radu je naglašena važnost interne revizije kao profesije koja pridonosi pozitivnom razvoju i u privatnom i u javnom sektoru. Opisane su najbitnije značajke koje utječu na razvoj profesije interne revizije te utjecaj pozicioniranja odjela interne revizije u ukupnoj organizacijskoj strukturi na rad internih revizora. Obuhvaćeni su i zakonski okviri kojih se trebaju pridržavati obveznici uvođenja interne revizije u javnom sektoru te su objašnjene faze provođenja interne revizije. U radu je prikazano da interna revizija u javnom sektoru može biti organizirana kao neovisna jedinica za internu reviziju, kao zajednička jedinica za internu reviziju i kao sporazum o obavljanju poslova interne revizije. Oblici organiziranja interne revizije u javnom sektoru potkrijepljeni su primjerima. Prilikom izrade ovoga rada korištena je induktivna i deduktivna metoda, metoda apstrakcije, metoda analize i sinteze te metoda kompilacije i sistematizacije. Primjenom navedenih metoda izveden je zaključak da interna revizija značajno olakšava postizanje ciljeva poslovanja, smanjuje troškove, ukazuje na slabosti koje se javljaju u poslovanju te predlaže konkretna rješenja. U javnom sektoru Republike Hrvatske interni revizori još uvijek nailaze na poteškoće prilikom obavljanja svog posla, a organiziranje interne revizije na jedan od tri načina propisanih zakonom još uvijek predstavlja veliki problem za subjekte koji su obveznici ustrojavanja interne revizije.Subject of this paper is the internal audit organization in public sector. The main goal of this paper is to present the position of internal audit in the public sector of the Republic of Croatia. The importance of internal audit as a profession which contributes to the positive developments in both public and private sector has been emphasized. The most important factors affecting the development of the internal audit as a profession have been described, as well as the influence of the positioning of the internal revision department in the overall organizational structure on the work of the internal auditors. Legislative framework an internal revision reporting entities in the public sector must abide to has been included and the phases of internal audit implementation have been presented. The paper shows that the internal audit in the public sector can be organized as an independent unit for internal audit, as a joint unit for internal audit and as an agreement on internal audit practice. Types of the organization of internal audit in the public sector have been corroborated with examples. The following methods have been used in the course of writing this paper: inductive, deductive, method of abstraction, analysis and synthesis, as well as the method of compilation and systematization. Implementation of the mentioned methods has led to the conclusion that internal audit considerably eases the achievement of business goals, minimizes the expenses, shows the weaknesses appearing in the business and gives the concrete solutions. In the public sector of the Republic of Croatia, internal auditors still encounter difficulties when performing their duties, and organizing the internal audit in one of the three ways proscribed by the law still presents a great problem for the internal audit reporting entities