REVIZORI KAO NADZIRAČI RADA JAVNE UPRAVE: NACIONALNI I NADNACIONALNI NIVO

Dr Srđan T. Korać

Sažetak

Rad analizira u kojoj meri revizorske institucije mogu da delotvorno nadziru kvalitet rada javne uprave na nacionalnom i nadnacionalnom nivou vlasti i posredno podstaknu dosledno poštovanje etičkih standarda. Autor je težište analize stavio na polje nadležnosti, ovlašćenja i prakse organa revizije i sa namerom da utvrdi strukturne slabosti delovanja revizora kao mehanizma spoljne kontrole rada javnih službenika. Analiza je ograničena na odabrani uzorak postindustrijskih poliarhija (SAD, Velika Britanija, Francuska, Nemačka i nordijske zemlje), Sud revizora EU kao primer nadzirača delovanja nadnacionalne administracije, te na Srbiju kao postkomunističku zemlju koja tek gradi standarde i praksu u ovoj oblasti. Nalazi istraživanja pokazali su da vrhovne revizorske institucije – jednako na nacionalnom i nadnacionalnom nivou vlasti – sprovode nadzornu ulogu posredno i to posredstvom pružanja tehničke ekspertize drugim institucijama i prosleđivanja sistematizovane činjenične građe o postojanju prakse zloupotreba javnih ovlašćenja.

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