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master's thesis
Interne kontrole kao instrument upravljanja rizicima
Zagreb: University of Zagreb, Faculty of Economics and Business, 2022. urn:nbn:hr:148:866147
Baković, Ivan
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

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Baković, I. (2022). Interne kontrole kao instrument upravljanja rizicima (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:866147

Baković, Ivan. "Interne kontrole kao instrument upravljanja rizicima." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2022. https://urn.nsk.hr/urn:nbn:hr:148:866147

Baković, Ivan. "Interne kontrole kao instrument upravljanja rizicima." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2022. https://urn.nsk.hr/urn:nbn:hr:148:866147

Baković, I. (2022). 'Interne kontrole kao instrument upravljanja rizicima', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 18 December 2024, https://urn.nsk.hr/urn:nbn:hr:148:866147

Baković I. Interne kontrole kao instrument upravljanja rizicima [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2022 [cited 2024 December 18] Available at: https://urn.nsk.hr/urn:nbn:hr:148:866147

I. Baković, "Interne kontrole kao instrument upravljanja rizicima", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:148:866147

Metadata
TitleInterne kontrole kao instrument upravljanja rizicima
Title (english)Internal controls as an instrument for risk management
AuthorIvan Baković
MentorBoris Tušek (mentor)
Committee memberBoris Tušek (predsjednik povjerenstva)
Committee memberIvana Barišić (član povjerenstva)
Committee memberAna Novak (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Accounting)
Zagreb
Defense date and country2022-12-13, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Menadžment organizacije odgovoran je za postavljanje organizacijskih ciljeva koji trebaju biti usklađeni s ciljevima dioničara i svih ostalih interesno utjecajnih skupina. Interne kontrole sastavni su dio internog nadzora, a predstavljaju prethodni ili preventivni nadzor u organizaciji. Učinkovite interne kontrole trebale bi biti pomoćno sredstvo za ostvarivanje organizacijskih ciljeva. Brojni su rizici kojima je organizacija izložena, ali kvalitetnim procesom upravljanja rizicima, može se smanjiti negativan utjecaj rizika i povećati pozitivan utjecaj rizika, što povećava vjerojatnost ostvarivanja organizacijskih ciljeva. Jedan od mnogih rizika koji se mogu pojaviti u organizaciji je rizik prijevare. Interne kontrole koriste se kao instrument ili alat za upravljanje rizikom prijevare, a ukoliko su interne kontrole učinkovite, povećava se kvaliteta upravljanja rizicima, što u konačnici utječe na povećanje vjerojatnosti ostvarivanja organizacijskih ciljeva koje je menadžment postavio.
Abstract (english)
The management of the organization is responsible for setting organizational objectives which should be aligned with objectives of shareholders and other interest groups. Internal controls are an integral part of internal oversight and they represent previous or preventive oversight in the organization. Efficient internal controls should be an auxiliary tool for achieving organizational objectives. There are many risks to which an organization is exposed, but with a quality risk management process, the negative aspect of risk can be reduced and the positive aspect of risk can be increased which increases probability of achieving organizational objectives. One of many risks which can occur in the organization is fraud risk. Internal controls are used as an instrument or tool for fraud risk management and if internal controls are effective, that increases quality of risk management and in the end it affects and increases probability of achieving organizational objectives which management has set.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:866147
Study programmeTitle: Business Economics
Study programme type: university
Study level: integrated undergraduate and graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Embargo expiration date: 2023-06-15
Terms of useLicence Attribution-NonCommercial-ShareAlike 3.0 Unported (CC BY-NC-SA 3.0) icon
Created on2022-12-14 17:50:51