engleski

Statistical Analysis of Companies from Performed Efficiency Audit

The subject matter of this paper are business operations of companies and the research covers companies from conducted efficiency audits. Efficiency audit was conducted by the State Audit Office. The State Audit Office is the highest auditing institution in the Republic of Croatia. In addition to the financial audit, the Office also performs efficiency audits. Audits of the effectiveness of achieving results and achieving business goals of companies owned by local and regional self- governments had been performed and individual reports and summary report has been drafted. Information on the operations of companies was collected via the research of individual reports. Values in individual reports are usually displayed in absolute terms. This paper applies statistical analysis of company business operations via relative numbers, during a period of three years. Companies are grouped according to realized annual revenues. Conclusions on the participation of companies, grouped according to realized revenues, in total realized revenues and total realized founder’s grants are drawn and the resulting data is compared. The assumption that most of the companies covered in this paper are among the companies that have a minimum annual income has been confirmed. The same companies have the largest share in the overall realized income of companies and they realize significant founder’s grants. For better understanding of statistical analysis results we used graphical representations.

audits; statistical analysis; company

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