AUDIT OF
OPERATIONS AS A CONTROL MECHANISM OF THE PUBLIC SECTOR IN BOSNIA AND
HERZEGOVINA
Sažetak: Aktuelni problemi u javnom sektoru u Bosni i
Hercegovini, i šire, koji su u žiži interesovanja još od oktobra 2009-te godine
doveli su do neefikasnog i neekonomičnog poslovanja, tačnije, do nestabilnosti
javnog sektora. Iako je nestabilnost javnog sektora nastala „djelovanjem“
ekonomske krize i nekontrolisanim trošenjem javnih sredstava, postoje i drugi
problemi koji opterećuju javni sektor kao što su: deficit, nelikvidnost,
zaduživanje, smanjivanje kapitalnih ulaganja, (ne)zaposlenost, neefikasno
poslovanje itd. U vezi s tim, primarni cilj rada je da ukaže na mjere koje će
dovesti do unapređenja poslovanja u javnom sektoru.
Da bi se uticalo na poboljšanje kvaliteta poslovanja u javnom sektoru,
tačnije, da bi se „ublažili“ problemi, ključnu ulogu ima revizija poslovanja
koju u praksi provode, tj. vrše: interna, eksterna i državna revizija.
S obzirom da je revizija poslovanja u javnom sektoru fokusirana na
kontrolu uspješnosti poslovanja i analizu koncepta „3E“, u vezi s tim,
neophodno je posebno objasniti nekoliko pitanja koja u javnom sektoru imaju, i
sasvim sigurno imaće veliku pažnju i u budućnosti, a to su: kontrola trošenja
javnih sredstava, implementacija sistema kvaliteta u javnom sektoru,
prilagođavanje javnog sektora u Bosni i Hercegovini Evropskoj uniji (EU) i
efekti globalne ekonomske krize na javni sektor. Značaj navedenih pitanja
detaljno je objašnjen u prvom dijelu ovog rada.
Ključne riječi: revizija poslovanja, јаvni sektor, kontrola,
analiza problema, stabilnost.
Summary: Current problems in the public sector in Bosnia and
Herzegovina, and wider, which are the focus of interest since the October 2009 led
to inefficient and uneconomic operations, precisely, the instability of the
public sector. Even though the instability of the public sector was created by "work"
of the economic crisis and uncontrolled spending of public funds, there are
other problems that burden the public sector such as deficit, insolvency, borrowing,
reducing of capital investment, (un)employment, inefficient operations and so
on. In this regard, the primary goal of this paper is to point out the norms
that will lead to improved operations in the public sector.
In order to influence the improvement of the quality
of operations in the public sector, more specifically, to "alleviate"
the problems, the main role has the audit of operations, in praxis carried out,
ie. performed by: internal, external and government audits.
Considering that the auditing of public sector is
focused on control of business performance and analysis of the concept
"3E", in this regard, it is necessary to explain specifically several
issues in the public sector that have, and certainly will have a great deal of
attention in the future, such as: control of public spending, the implementation
of quality systems in the public sector, the adjustment of the public sector in
Bosnia and Herzegovina to the European Union (EU) and effects of the global
economic crisis at the public sector. The importance of these issues is
explained in detail in the first part of this paper.
Keywords: audit of operations, the public sector, control,
problem analysis, stability.
Autor: Vesna Bogičević, Revizija poslovanja kao kontrolni mehanizam poslovanja u javnom sektoru u Bosni i Hercegovini, Poslovni konsultant br. 28, FINconsult, Tuzla, 2013.
