UČINKOVITOST KONCEPTA INTERNE KONTROLE U FINANCIJSKOJ AGENCIJI (FINA)

The final paper entitled 'The effectiveness of the concept of internal control in the financial agency (FINA)' contains five chapters through which the concept of internal control in the financial agency is described. Books, websites and other sources were used in the preparation of the paper. The introductory part describes the purpose of the paper, the objectives of the paper and the hypothesis, the subject of the research and the structure of the paper. The second unit refers to the theoretical basis and previous research where the concept and importance of internal control is described, explaining the structure of the internal control system, goals and types of internal control, and the shortcomings and weaknesses of the internal control system. The paper will also deal with the internal audit system, ie the goals, scope and scope of organizational structures of the internal audit structure. Contemporary real development of internal audit and internal audit in the Republic of Croatia. The third part includes the methodology of work in which the methods used in the research part of the paper are described. The selection of the sample and issues related to the effectiveness of internal control in the financial agency are stated and clarified. The fourth unit consists of a discussion in which the most important results of the research are highlighted and constructive recommendations are made to improve the efficiency of the financial agency's internal control. The fifth unit refers to the conclusion where the most important findings from the field of internal control are summarized and the main conclusions from the research are highlighted.