20.500.12556/DKUM-21105 DELOVANJE REVIZIJSKIH ODBOROV V SLOVENSKIH PODJETJIH FUNCTIONING OF AUDIT COMMITTEES IN SLOVENIAN COMPANIES V diplomskem seminarju sem predstavila delovanje revizijskih odborov v slovenskih družbah. Zato smo predstavili osem slovenskih družb, ki kotirajo v prvi kotaciji na Ljubljanski borzi in 3 slovenske banke. S pomočjo različnih člankov in letnih poročil za leto 2010 sem skušala ugotoviti ali te družbe imajo revizijski odbor, kdo so njihovi člani, kakšno izobrazbo imajo in kako revizijski odbori v družbi delujejo. Ugotovila sem, da imajo vse družbe, ki kotirajo v prvi kotaciji ustanovljen revizijski odbor. Moje mnenje je, da je to za družbo dobro, saj lahko le tako pomagajo nadzornim svetom in morebiti tudi poslovodstvu v podjetju pri poslovanju družbe. Iz letnih poročil za leto 2010 je razvidno katera družba ima revizijski odbor, kdo so člani, nekatere družbe pa v letnem poročilu teh podatkov niso objavile.V Sloveniji je od lete 2008 ustanavljanje revizijskih odborov obvezno v skladu z zakonom o gospodarskih družbah. Ugotovila sem, da se v Sloveniji vse več družb odloča za ustanovitev le teh, saj lahko le tako družba zagotavlja boljši nadzor nad poslovanjem družbe. Iz diplomskega seminarja lahko ugotovimo, da je organizacija revizijskih odborov ključnega pomena za njihovo ustanovitev. Pri organizaciji revizijskih odborov moramo biti pozorni na ustavno listino, ki je smernica za delovanje revizijskih odborov. The diploma seminar examines the operations of audit committees in Slovenian companies. Eight Slovenian companies with initial stock offerings on the Ljubljana Stock Exchange and 3 Slovenian banks were studied to this end. Using various articles and annual reports from 2010, the author attempted to establish whether these companies had audit committees, who their members were, what type of education they had and how the audit committees operate in the denoted companies. It was established that all companies with initial stock offerings possessed an audit committee and that it is beneficial that a company have an audit committee in place to assist the supervisory board and perhaps also the company's management in managing company operations. Although the annual reports from 2010 showed which companies had an audit committee, data regarding the members of those committees were not disclosed.As of 2008 it is mandatory that audit committees be established in accordance with the Companies Act. The author established that increasingly more companies in Slovenia have opted to establish an audit committee to enable improved supervision over company operations. From the diploma seminar, one can establish the importance of the organisation of audit committees for their establishment. When organising audit committees, attention should be focused on the founding act which represents a guideline for their operation. revizijski odbor delovanje revizijskih odborov nadzorni svet družbe Audit Committee the operation of audit committees supervisory Board company true true false Slovenski jezik Angleški jezik Diplomsko delo 2011-10-25 15:07:02 2012-01-13 11:06:40 2022-04-14 08:32:46 2023-12-27 03:32:37 2011 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.6 10924572 URN:SI:UM:DK:EP8TMRQW VS_Dajcman_Mateja_2011.pdf VS_Dajcman_Mateja_2011.pdf 1 6F3B70A1D36C08E71659E16742790855 b0d51e6bd27287f854de7e63fadeeac07874473338591f3c728d9df137fc2b99 c849f8c4-7c05-11eb-bb7a-00155d0001ca 20.500.12556/dkum/76e51531-aecf-4f51-afd4-3b4512c763c9 https://dk.um.si/Dokument.php?lang=slv&id=27242 Ekonomsko-poslovna fakulteta 0 0 0