20.500.12556/DKUM-15517 PREDLOGI SPREMEMB KODEKSA POKLICNE ETIKE NOTRANJEGA REVIZORJA THE AMENDMENTS TO THE CODE OF ETHICS OF THE INTERNAL AUDITOR Danes ima vsak uglednejši poklic svoj kodeks poklicne etike. Tako ima svoj kodeks tudi poklic notranjega revizorja. Ta jim služi kot vodilo pri opravljanju nalog revidiranja v smislu zapovedovanja kaj je prav in kaj narobe. V poslovnem svetu so nastali in še nastajajo razni računovodski škandali, ki jih kodeks kot ga poznamo sedaj, ni predvideval. Kodeks poklicne etike notranjega revizorja potrebuje spremembe in dopolnitve predvsem na področju prilagodljivosti. Načela, ki se nanašajo na strokovnost, neodvisnost in določila, ki se nanašajo na kršitve kodeksa bi potrebovala spremembe in dopolnitve v smislu večje prilagodljivosti na spreminjajoče se razmere v poslovnem svetu. Kodeks pri nas ni spoštovan v tolikšni meri kot bi moral biti. Da bi revizorji vsa načela lažje spoštovali, bi jih bilo potrebno malo spremeniti. Nekatera načela potrebujejo le majhne dopolnitve ali spremembe, nekatera pa so potrebna temeljite prenove. Today, every respectable profession has it's own code of professional ethics. Also internal auditor has it's own code. It serves to guide them in the performance and shows them what is right and what is wrong. In the business world there was many accounting scandals that code as it exists now, did not anticipate. The code of professional ethics of internal auditors need amendments mainly in flexibility. Principles relating to the professionalism, independence and conditions relating to failure of the code would require amendment in terms of bigger flexibility to changing circumstances in the business world. Code of ethics in Slovenia it is not as well respectable as it should be. If auditors must respect all the principles of the code, the principles should be changed. Some principles need only small additions or changes, and some of them needs a thorough renovation. Notranji revizor kodeks poklicne etike neodvisnost strokovnost računovodski škandali. Internal auditor Code of ethics independence professionalism accounting scandals. true true false [N. Tuš] Slovenski jezik Angleški jezik Delo diplomskega seminarja/zaključno seminarsko delo/naloga 2010-09-10 09:28:30 2010-12-03 09:47:45 2022-04-13 07:21:06 2023-12-19 03:19:47 2010 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.6 10456860 URN:SI:UM:DK:YE7IY86C UNI_Tus_Nina_2010.pdf UNI_Tus_Nina_2010.pdf 1 F8FCD943B4F22D7E3460B2FD71B7D81B c613bb1c5ae80961959a22a03b48c7d9948719c0a5419f492e52d4a82cb9e470 6ad9f108-7c04-11eb-bb7a-00155d0001ca 20.500.12556/dkum/29e0ec17-3b63-4223-b34c-90b3fffe8e09 https://dk.um.si/Dokument.php?lang=slv&id=17082 Ekonomsko-poslovna fakulteta 0 0 0