Auditing ethics in public sector

Javni sektor od posebnog je značaja za svako društvo kao pružatelj javnih usluga i dobara. Uključuje kulturni razvoj društva, proizvodnju javnih dobara, javno obrazovanje, zdravstvenu i socijalnu zaštitu, prometnu infrastrukturu, sigurnost, međunarodnu razmjenu, rast i razvoj. Trenutačni ekonomski uvjeti traže racionalnije trošenje proračunskih sredstava pa je samim time i javni sektor u neprestanom središtu pozornosti javnosti. Za stjecanje i zadržavanje povjerenja javnosti osim dobrih poslovnih odluka važno je i ponašanje zaposlenika javnog sektora prema građanima, ali i njihovi međusobni odnosi u radnom okruženju. Neetično ponašanje na samom početku razvoja osobe, u vrtiću ili obrazovnim ustanovama, vodi i neetičnom ponašanju u poslovanju. Prema tome važno je uvoditi i primjenjivati etiku kroz kodekse, smjernice, pravila, norme i tako etika postaje sastavni dio dobrog upravljanja. U nastojanju sprječavanja nastanka neetičnog ponašanja u javnom sektoru značajnu ulogu ima revizija etike. Revizija etike promatra ukupno etično stanje organizacije u cjelini ili jednog dijela i pridonosi razvoju primjene etičnog ponašanja u poslovnom okruženju. Cilj i svrha ovog rada je detaljnije objasniti postupak revizije etike u javnome sektoru i poboljšanja koja nosi sa sobom. Od zaposlenika javnog sektora očekuje se odgovornost, savjesnost, učinkovitost, nepristranost u pružanju usluga, jednak odnos prema svim građanima. Etika insinuira na zapošljavanje osoba visokih moralnih vrijednosti i sposobnosti. Problem suvremenog doba je što velik dio poslovnog svijeta nije svjestan važnosti etike pri donošenju poslovnih odluka i etično ponašanje krši se svakodnevno. Stoga je važna uloga revizije etike.The public sector is of particular importance to any society as a provider of public services and goods. It includes the cultural development of society, the production of public goods, public education, health and social protection, transport infrastructure, security, international trade, growth and development. The current economic conditions require more rational spending of budget funds, and because of that, the public sector is in constant focus of public attention. In addition to good business decisions, the behavior of public sector employees towards citizens is also important for gaining and maintaining public trust, as well as their mutual relations in the work environment. Unethical behavior at the very beginning of a person's development, in kindergarten or educational institutions, also leads to unethical behavior in business. Therefore, it is important to introduce and apply ethics through codes, guidelines, rules, norms and so ethics becomes an integral part of good management. Ethical audit has a significant role to play in preventing the emergence of unethical behavior in the public sector. An ethics audit looks at the overall ethical state of an organization as a whole or in part and contributes to the development of ethical behavior in the business environment. The aim and purpose of this paper is to explain in more detail the process of reviewing public sector ethics and the improvements it brings. Public sector employees are expected to be accountable, conscientious, efficient, impartial in providing services, and to treat all citizens equally. Ethics insinuates the employment of persons of high moral values and abilities. The problem of the modern age is that much of the business world is unaware of the importance of ethics in making business decisions and ethical behavior is violated on a daily basis. Therefore, the role of ethics auditing is important