Pregledni rad

APPLYING INTERNATIONAL STANDARDS OF SUPREME AUDIT INSTITUTIONS 5510 CONCEPT ONTO FUNDING OF DISASTER MANAGEMENT IN BOSNIA AND HERZEGOVINA

Alem Kaplan ; Ministry of Defense, Bosnia and Herzegovina,
Ševala Isaković Kaplan orcid.org/0000-0001-7754-0353 ; School for Economics and Business, University of Sarajevo, Bosnia and Herzegovina
Kenan Dautović ; Faculty of Political Sciences, University of Sarajevo, Bosnia and Herzegovina

Sažetak

Sustainable, efficient, and effective protection and rescue management is pri marily dependent on the adequate allocation of the necessary financial resources in order to plan and act in cases of expected/unexpected hazards, risks, accidents and natural and other disasters. So, this paper assesses funding for disasters management at different levels of government in Bosnia and Herzegovina. Researchers referred to International Standards of Supreme Audit Institutions 5510 - The audit of disaster risk reduction to obtain responses which were subsequently tested by Kruskal-Wallis, Mann-Whitney U, Descriptive statistics, Ordered logit regression, and Spearman R correlation. The findings confirmed that disaster funds haven’t been adequately allocated to different levels of government in Bosnia and Herzegovina.

Ključne riječi

funding; performance auditing; disaster management; protection & rescue

Hrčak ID:

262681

URI

https://hrcak.srce.hr/262681

Datum izdavanja:

31.7.2021.

Posjeta: 472 *