september 2020

State Audit: Assumption of Accountability and Transparency in
the Public Sector
The book State Audit: Assumption of Accountability and Transparency
in the Public Sector, work of the eleven equal authors (V.
Akrap, M. Brozović, I. Klešić, I. Mamić Sačer, I. Pavić, L. Pernar, N.
Rogošić, S. Sever Mališ, I. Stegić, B. Vuletić Antić, L. Žager) edited by
three editors (I. Klešić, I. Mamić Sačer, L. Žager) was published by
the Faculty of Economics & Business - Zagreb.
Auditing is, in our conditions, a relatively young profession. In the
context of different types of audits and the increasingly significant
influence of the public sector, a very important place belongs to the
state audit. The umbrella institution for the development of state
audit in our country is the State Audit Office, which last year celebrated
the 25th anniversary of its existence. Apart from the State
Audit Office, the Faculty of Economics & Business of the University
of Zagreb, which this year marks the 100th anniversary of its existence,
also has a very important place in the development of state
audit in the Republic of Croatia. The authors of this book are with
these two institutions, and the book is an excellent example of cooperation
between the academic community and experts in practice.
This book is a logical sequel of a series of books in the field of audit
that had been published since the first half of the 1990s. It consists
of twelve chapters, each beginning with a review of the chapter in
which the most important topics covered in that chapter are highlighted
and ends with questions for testing knowledge.
The book is primarily intended for all those who are in any way referred
to the state audit. First of all, this refers to the budget and
budget users, state-owned companies, and non-profit organizations.
In this context, the role of public management is emphasized. Furthermore,
in addition to state auditors, the book is intended for external
and internal auditors, accountants and financial staff, and all
those who in any way participate in the management process in the
public sector. In addition, this book was written for students of economics
and business schools, and then other faculties where public
sector issues are studied. The issue of public sector accountability
and transparency can indeed be of interest to a whole range of different
users.
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