CEU eTD Collection (2011); Misic, Gorana: CONTROLLING HIGH LEVEL CORRUPTION IN CROATIA:THE ROLE OF AUDIT

CEU Electronic Theses and Dissertations, 2011
Author Misic, Gorana
Title CONTROLLING HIGH LEVEL CORRUPTION IN CROATIA:THE ROLE OF AUDIT
Summary The thesis analyses the problem of high level corruption in Croatia, aiming to answer the question: to what extent can the audit of the government contribute to corruption control in
Croatia, and what lessons can the Western Balkan region learn from the Croatian case?
Croatia has been chosen as a case study in the context of the EU enlargement as the best performing candidate country, which has gone through the whole process of pre-accession negotiations, which were the driving force for changes. The analysis is based on two aspects: analysis of the national integrity system and analysis of the State Audit Office in Croatia, with the goal to asses the role of audit in corruption control in Croatia, but also to show major problems which can be more effectively overcome in the region.
The analysis found that the State Audit Office in Croatia fulfils all legal requirements for effective functioning and contribution to corruption control; however, there is a gap between the legal framework and the implementation in practice. The two major problems have been found: lack of independence, which implies interference of the government, and lack of follow up of the findings of audit, due to poor cooperation and support from the parliaments, government or the judiciary. The key lesson for the region is the importance of the political will and strengthening of integrity system in order to make supreme audit institutions effective.
Supervisor Batory, Agnes
Department Public Policy MA
Full texthttps://www.etd.ceu.edu/2011/misic_gorana.pdf

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