20.500.12556/DKUM-38881 NOTRANJE REVIDIRANJE NABAVE NOVIH VOZIL ZNOTRAJ EVROPSKE SKUPNOSTI V TRGOVSKEM PODJETJU INTERNAL AUDITING OF NEW VEHICLE'S ACQUISITION WITHIN EUROPEAN COMMUNITY Kot odgovor na pomembnost obvladovanja tveganj se je poslovodstvo podjetja Vozilo d.o.o. odločilo za občasne notranje revizije posameznih poslovnih funkcij. Gospodarno, učinkovito ter zakonito ravnanje s sredstvi je za njih namreč bistvenega pomena. Podjetje nima organizirane notranjerevizijske službe v okviru ene od organizacijskih enot temveč občasno najema zunanje izvajalce, ki imajo ustrezne certifikate in zato tudi zanje za tovrstno delo. Ustrezno vzpostavljene in delujoče notranje kontrole sicer niso zagotovilo, da bo podjetje uspešno, vendar brez njih bo zanesljivo na poti v težave. Poslovodstvo mora poskrbeti, da so zaposleni dovolj seznanjeni z vsebino in pomembnostjo kontrol, da jih razumejo in da dojamejo korist predpisanih postopkov in svojo vlogo pri zagotavljanju uspešnosti podjetja. Večina zaposlenih noče biti samo nadzorovanih ampak želi odgovorno sodelovati pri poslovanju. Z revizijo nabavne funkcije je poslovodstvo želelo oceniti usklajenost njenega delovanja z zastavljenimi cilji, z razpoložljivimi viri ter njihovo učinkovitost pri izvajanju procesov in nalog. Organizacijsko pa tudi oceniti odnose v samem oddelku, odnose in povezave z ostalimi službami znotraj podjetja ter z dobavitelji. Prav tako so dobili informacijo ali se njihove aktivnosti in strategije dovolj dinamično prilagajajo spremembam na trgu. As a reply to the importance of mastering the risks, has the management of the company Vozilo d.o.o. Decided for periodical internal auditing of separate business functions. Economical, effective as well as legal handling with its means is for them of the utmost importance. The company does not have an organized service for internal auditing in the frame of one of organizational units, but at times hires external executants who have adequate certificates for the mentioned work. These internal controls are not a guarantee for the company to be successful, but without them the company will surely face problems. The management must see to it that the employees are informed well enough with the content and the importance of inner controls, that they understand them and the benefit of the regulated procedures as well as their role in ensuring the successfulness of the company. The majority of employed does not only want to be inspected but wishes to have a post involving responsibility. With auditing of purchase function the management wanted to asses the reconciliation of its functioning with the set goals, available sources and their effectiveness in carrying out the tasks and processes as well as asses the relations in the department itself, the relations and connections with other services inside the company and with the contractors. Likewise have they examined if their activities and strategies are adjusted dynamically enough to the changes on the market. nabavna funkcija notranjerevizijska dejavnost COSO metodologoja revizijski program organizacija notranji kontrolni sistem notranje računovodske kontrole poslovna tveganja zagotovila purchase function internal auditing COSO methodology auditing programme organization internal control system internal accounting controls business risks guaranties. true true false [A. Polzelnik] Slovenski jezik Angleški jezik Diplomsko delo 2012-10-30 14:00:23 2012-11-16 09:45:41 2022-05-04 13:47:48 2021-04-15 03:44:42 2012 0 Predstruge 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.6 11196700 URN:SI:UM:DK:ZDGXWHKR VS_Polzelnik_Andreja_2012.pdf VS_Polzelnik_Andreja_2012.pdf 1 7C8D2F66BAC11CD17AD8199D2F1F97A8 17c885897f53ae3e54a881dc54a10fcb72d4134bb7cc86db6b8ff7ce54a13bd6 8d1dd6fb-7c08-11eb-bb7a-00155d0001ca 20.500.12556/dkum/4a043269-4c26-4ea0-a999-f146719e2a64 https://dk.um.si/Dokument.php?lang=slv&id=52239 Ekonomsko-poslovna fakulteta 0 0 0