engleski

Implementation of audit orders and recommendations in public procurement

The subject matter of this paper are the activities of companies owned by the Republic of Croatia related to public procurement procedures. The area of public procurement contributes to the development of the economy, or entities that operate within it. The implementation of public procurement procedures ensures savings to the client, which is also reflected by other positive effects in a company. The need for more rational approach when it comes to public consumption is increasing, thus it becomes a priority of EU member states. Operational efficiency is becoming one of the main issues, and within that the efficiency of public procurement. This paper examines the possibility of improving the business and the impact of the implementation of orders and recommendations in the field of public procurement on the operation of companies. The State Audit Office performs financial audits and performance audits. Via conducted financial audit an opinion on the operations is given, while efficiency audit produces recommendations to improve operations. The analysis of the recommendations in the field of public procurement has been conducted and the possibilities of their influence on improving the business. The study confirmed the importance of the implementation of recommendations related to the effectiveness of the procurement system. The method of analysis is used to process data on implemented orders and recommendations, while the method of synthesizing is used to unify the data, while the method of comparison is carried out for the purposes of comparing companies. Possibilities of improving business via recommendation implementation are optimal for ensuring all material, information and value flows in the transformation process of a company. The data in the financial statements are the result of implemented activities and decisions on operations. The task of the audit is to confirm their fidelity and authenticity.

audit ; public procurement ; company ; efficiency ; recommendations

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