20.500.12556/DKUM-36730 VZROKI ZA OBLIKOVANJE REVIZIJSKIH KOMISIJ JAVNIH DELNIŠKIH DRUŽB V SLOVENIJI THE REASONS FOR FORMATION OF AUDIT COMMITTEES IN PUBLIC LIMITED COMPANIES IN SLOVENIA S pojmom revizijska komisija je mišljen nadzorni mehanizem, ki pomaga lastnikom družb spremljati in nadzirati delovanje uprav v dvotirnih in upravnih odborov v enotirnih korporativnih sistemih upravljanja. Revizijske komisije so bile uvedene kot dodaten mehanizem za nadzor nad poslovanjem in finančnim poročanjem družbe, in sicer kot posledica računovodskih prevar in goljufivega oziroma nepravilnega finančnega poročanja svetovnih korporacij. Delovanje revizijske komisije je v dvotirnem sistemu upravljanja podrejeno nadzornemu svetu, ki jo tudi imenuje. Revizijska komisija je odgovorna za celovit nadzor družbe in o svojem delu poroča nadzornemu svetu. Delovanje revizijskih komisij pomeni dodaten organ nadzora nad poslovanjem in poročanjem družbe. Njene pomembnejše naloge so: - nadzor nad delovanjem sistema notranjih kontrol, - nadzor nad delovanjem sistema obvladovanja tveganj, - komuniciranje z notranjimi revizorji, - komuniciranje z zunanjimi revizorji, - priprava pogodb med revizorji in družbo, - podajanje ocene glede sestave letnih poročil. The term audit committee is meant control mechanism, which helps company owners to monitor and supervise the management in two-tier board system and boards in one-tier board systems. Audit committees have been introduced as an additional mechanism to control the operations and financial reporting of the company, as a result of accounting fraud and fraudulent or improper financial reporting of global corporations. Operation of the Audit Committee is in two-tier board system subordinate to the supervisory board, which also appointed it. The Audit Committee is responsible for overall supervision of the company and reports of its work to the Supervisory Board. Operation of audit committees means an additional authority for supervising the operations and reporting of company. Its major tasks are: - To control the operation of the internal control system, - To control the operation of the risk management system, - Communication with the internal auditors, - Communication with the external auditors, - Preparation of contracts between auditors and companies, - Evaluation of the annual reports. revizijska komisija revizor korporativno upravljanje nadziranje javna delniška družba agencijska teorija delničarji recesija finančna kriza. Audit Committee Auditor Corporate Governance Monitoring Public Limited Companies Agency Theory Shareholders Recession Financial Crisis. true true false [U. Roter] Slovenski jezik Angleški jezik Magistrsko delo/naloga 2012-06-23 20:56:38 2012-08-23 12:53:01 2022-04-21 14:25:25 2024-01-01 03:27:42 2012 0 Petrovče 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.6 11141404 URN:SI:UM:DK:8NN9YTXJ MAG_Roter_Uros_2012.pdf MAG_Roter_Uros_2012.pdf 1 6072A5C2BC14DE36DAFEC4AB4A66F601 58cc5932562a49235ab941b002a31282a8e968467ff710bd83dc983cca22f9cd cfc6fb09-7c06-11eb-bb7a-00155d0001ca 20.500.12556/dkum/b7fb8014-2a4f-4adc-8844-732f09374ee9 https://dk.um.si/Dokument.php?lang=slv&id=48410 Ekonomsko-poslovna fakulteta 0 0 0