20.500.12556/DKUM-37967 UPORABA KODEKSA POKLICNE ETIKE NOTRANJEGA REVIZORJA THE USAGE OF CODE OF ETHICS FOR INTERNAL AUDITOR Kodeks poklicne etike notranjim revizorjem služi kot pomoč za uresničevanje kakovostne izvedbe notranje revizije, katera je pomembna za poslovodstvo in druge uporabnike tovrstnih storitev. Od notranjih revizorjev se zato pričakuje dosledna uporaba Kodeksa. Namen diplomskega seminarja je bil, s pomočjo dobljenih odgovorov notranjih revizorjev, zaznati splošno stanje glede uporabe Kodeksa poklicne etike notranjih revizorjev. Ugotovitve kažejo, da je uporaba Kodeksa na zelo visoki ravni. Za to se »krivi« dobro sistemsko vgrajenost poklicne etike v notranje revidiranje, visoke etične vrednote notranjih revizorjev, dobre kontrole delovanja notranjih revizorjev, izmenjevanje izkušenj, opozarjanja na izobraževanjih itd. V okviru analize so tudi proučevani vplivi določenih dejavnikov na uporabo. Raziskave kažejo na zelo velik vpliv vrednot na uporabo Kodeksa. Na uporabo vplivata tudi starost notranjega revizorja in nenehni pritiski s strani nadrejenih. Zaznani trend uporabe Kodeksa je v primerjavi s preteklimi leti pozitiven, zato lahko notranjerevizijska stroka glede tega optimistično zre v prihodnost. The Code of ethics of internal auditors (or short the Code) serves internal auditors as support for the quality execution of internal audit, which is important for management and other users of such services. From internal auditors is therefore expected consistent usage of the Code. The purpose of the diploma seminar was, with help by responses of internal auditors of course, to perceive the general situation of the usage of Code. The findings of the research show that is the usage of the Code at a very high level. Reasons of these findings we could search in: well organized internal auditing system, which includes professional ethics; high ethical values of internal auditors; satisfied control of internal auditors; sharing of working experience; different warnings on internal auditing training; etc. In the analysis we also studied impacts of certain factors on the usage of the Code. Researches show that values have a very large impact on the usage of Code. Important impacts for the usage of Code are also the age of internal auditor and constant pressures from their superiors. Perceived trend of the usage of Code (in comparison with previous years) is positive. This is a reason why can be internal auditing profession optimistic about usage of the Code of ethics in the future. uporaba Kodeksa poklicne etike notranjega revizorja notranje revidiranje notranji revizor hierarhija pravil notranjega revidiranja poklicna etika. the usage of Code of ethics for internal auditor internal audit internal auditor the hierarchy of auditing rules professional ethics. true true false [K. Poznič] Slovenski jezik Angleški jezik Delo diplomskega seminarja/zaključno seminarsko delo/naloga 2012-09-13 19:10:41 2012-12-11 13:47:02 2022-04-25 23:03:39 2021-04-19 03:10:04 2012 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.6 11258396 URN:SI:UM:DK:BKNMT0Q8 UNI_Poznic_Klemen_2012.pdf UNI_Poznic_Klemen_2012.pdf 1 D11FA8F363BBA86A680310A4DE6FC875 e9d5be0575e0b64154c3a346fd3d8a937299abddd87160bac8d61f1cca6801ba 59a9973a-7c08-11eb-bb7a-00155d0001ca 20.500.12556/dkum/b590d33f-5a83-4ad9-a334-4b07e817ab0e https://dk.um.si/Dokument.php?lang=slv&id=50365 Ekonomsko-poslovna fakulteta 0 0 0