20.500.12556/DKUM-37664 POSEBNOSTI REVIDIRANJA SISTEMA NOTRANJIH KONTROL PRI POSEKU IN SPRAVILU LESA PECULIARITIES OF AUDITING THE INTERNAL CONTROL SYSTEM FOR THE SAWLOGS AND HARVESTING OF WOOD REMOVALS Diplomski seminar opisuje posebnosti revidiranja sistema notranjih kontrol pri poseku in spravilu lesa. Revidiranje notranjih kontrol daje revizorju ugotovitve o točnem, poštenem in resničnem izkazovanju evidenc revidiranega podjetja in spoznanje o učinkovitem delovnanju notranjih kontrol ter vključuje možnosti opiranja na njih v zaključni fazi revizije, če meni, da so le-te dovolj zanesljive. Glede opredelitve notranjih kontrol je zapisanih veliko definicij različnih avtorjev, pri čemer so si razlage bolj ali manj podobne. Sistem notranjih kontrol uvede poslovodstvo z namenom, da zagotovi varovanje premoženja pri svojem delovanju. V diplomskem seminarju sem opisala proces poteka sečnje in spravila lesa iz gozdov ter posebnosti sistema notranjih kontrol, ki se kažejo kot nadziranje in kontroliranje pravilnosti in popolnosti sprotnih evidenc. Evidence, ki spremljajo ta proces, so fizične kontrole nad pravilnostjo in ustreznostjo izvajanja gozdarske aktivnosti ter računalniškim informacijskim sistemom, kjer gre za preverjanje pravilno vnešenih podatkov prejetih listin in poročil. The diploma seminar describes specifities of auditing internal control system at chopping and skidding woods. Auditing of internal control provides findings of precise, fair and real disclosure of audited companies and recognition of effective functioning of internal control, it also includes option to rely on them in the final phase of the audit, if they are sufficiently reliable. There are many definitions written by different authors, concerning the definition of internal controls, the explanations are more or less similar. The system of internal controls is established by management with a purpose to ensure the protection of assets in its operations. In my diploma seminar I described a process of chopping and skidding woods from forests and specifities of internal control system, which are shown as monitoring and controlling accuracy and perfection of ongoing records. The records accompanying the process are physical control of accuracy and adequacy of the implementation of forestry acttivities and computer information system, where they check if the information of received documents and reports are entered correctly. notranje kontrole revidiranje notranjih kontrol kontrolni postopki računovodski sistem gozdarska dejavnost posek in spravilo lesa poslovni proces. internal control auditing of internal controls control procedures accounting system forestry chopping and skidding woods business process. true true false [L. Juvan] Slovenski jezik Angleški jezik Delo diplomskega seminarja/zaključno seminarsko delo/naloga 2012-09-06 09:36:50 2012-11-23 13:36:18 2022-04-24 22:01:50 2021-04-18 03:15:03 2012 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.6 11219228 URN:SI:UM:DK:DSDJGLFT VS_Juvan_Lidija_2012.pdf VS_Juvan_Lidija_2012.pdf 1 7D669DD83856A5167107F76928CA21BA e76fef15037f4d6564406d61760d912bd8e1d82f0258baa1fbbb5a9cff0bc4a8 4c8d8d28-7c08-11eb-bb7a-00155d0001ca 20.500.12556/dkum/1407eb59-1d79-4f2f-9daf-6ae613a3d919 https://dk.um.si/Dokument.php?lang=slv&id=50666 Ekonomsko-poslovna fakulteta 0 0 0