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Title:
Pomen državne notranje revizije občine za uspešnost poslovanja občine
Authors:
ID
Tivadar, Živa
(Author)
ID
Kolar, Iztok
(Mentor)
More about this mentor...
Files:
UN_Tivadar_Ziva_2022.pdf
(3,03 MB)
MD5: 857C738A7ABB2B3D00DA85B6FC79B36D
Language:
Slovenian
Work type:
Bachelor thesis/paper
Typology:
2.11 - Undergraduate Thesis
Organization:
EPF - Faculty of Business and Economics
Abstract:
Občina kot lokalna samouprava nima lastnega namena, ustvarjena je za pomoč občanom in reševanje njihovih problemov. Občine kot javne ustanove imajo obvezo državnega notranjega revidiranja, saj upravljajo z državnimi sredstvi. Uspešnost poslovanja občin si lahko razlagamo kot ramerje med vrednostjo, ki jo dosega občina, in pričakovanji občanov. Da občina posluje uspešno, ni pokazatelj dobiček, ampak zadovoljstvo občanov glede kakovosti opravljenih storitev. Tema diplomske naloge je preveriti, ali občine sploh spremljajo uspešnost poslovanja in ali na to uspešnost vpliva prihod državnih notranjih revizorjev. Z anketo smo prišli do zaključka, da kar 78 % občin spremlja svojo uspešnost poslovanja. Glede tega, ali državna notranja revizija vpliva na to uspešnost, pa so mnenja deljena. Večina občin, 64 %, se strinja, da ima državna notranja revizija pozitiven vpliv na uspešnost poslovanja in da se le ta poveča ob njihovem prihodu. Ostalih 10 % občin pa je mnenja, da državna revizija sploh nima vpliva na uspešnost poslovanja in je le ta neodvisna od revizije.
Keywords:
Lokalna samouprava
,
občine
,
uspešnost poslovanja
,
kazalniki
,
merjenje uspešnosti poslovanja.
Place of publishing:
[Maribor
Publisher:
Ž. Tivadar
Year of publishing:
2022
PID:
20.500.12556/DKUM-82832
UDC:
657.6:352
COBISS.SI-ID:
131302915
Publication date in DKUM:
28.11.2022
Views:
638
Downloads:
58
Metadata:
Categories:
EPF
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:
TIVADAR, Živa, 2022,
Pomen državne notranje revizije občine za uspešnost poslovanja občine
[online]. Bachelor’s thesis. Maribor : Ž. Tivadar. [Accessed 23 April 2025]. Retrieved from: https://dk.um.si/IzpisGradiva.php?lang=eng&id=82832
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Licences
License:
CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International
Link:
http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:
The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:
05.09.2022
Secondary language
Language:
English
Title:
The importance of the national internal audit of municipalities for the performance of municipal operations
Abstract:
As a local authority, it has no purpose of its own, but is there to help citizens and solve their problems. As public bodies, municipalities have a national internal audit obligation because they manage public funds. The performance of municipalities can be interpreted as the ratio between the value achieved by the municipality and the expectations of its citizens. The success of a municipality is not measured by its profits, but by the satisfaction of its citizens with the quality of the services it provides. The thesis examines whether municipalities monitor their performance at all, and whether this performance is affected by the arrival of state internal auditors. The survey concluded that 78% of municipalities monitor their performance. However, there are divided views on whether the national internal audit has an impact on this performance. The majority of municipalities, 64%, agree that the national internal audit has a positive impact on business performance and that this is increased when they arrive. The remaining 10% of municipalities consider that the national audit has no impact on performance and is independent of the audit.
Keywords:
Local self-government
,
municipalities
,
performance
,
indicators
,
performance measurement.
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