20.500.12556/DKUM-47280 POSEBNOSTI NOTRANJEGA REVIDIRANJA PRODAJNE DEJAVNOSTI V PODJETJU X ISSUES IN INTERNAL AUDITING OF SELLING ACTIVITY IN SERVICES COMPANY X Diplomski seminar opisuje delovanje in revidiranje notranjih kontrol na področju prodaje v podjetju X. Bistvene stvari, ki jih mora revizor opraviti pri revidiranju prodaje je preizkušanje in delovanje notranjih kontrol, ki vplivajo na učinkovitost in zanesljivost v delovanju podjetja. V teoretičnem delu diplomskega seminarja sem predstavila teoretične vidike notranjega revidiranja prodaje in se osredotočila na prodajno področje podjetja, na revidiranje notranjih kontrol v procesu prodaje v podjetju X ter na njihovo načrtovanje. V praktičnem delu diplomskega seminarja pa sem prikazala proces izvajanja notranjerevizijskega posla. Sistem notranjih kontrol sem ovrednotila na osnovi COSO-metode, v sklopu katere sem uporabila pet sestavin (kontrolno okolje, ocenjevanje tveganja, kontrolne aktivnosti, informiranje in komuniciranje ter nadziranje), s katerimi sem podala mnenje o vzpostavljenosti in delovanju notranjih kontrol v procesu prodaje Diploma seminar describes the operation and auditing of internal controls in the field of sale in the company X. The essential things which the auditor must perform in sale auditing, is testing and operation of internal controls which affect the performance and reliability of the company operation. In the theoretical part of the diploma seminar, I have presented the theoretical aspects of internal sales auditing and focused on the sales area of the company, on the audit of internal controls in the sales process in the company X and lastly, on their planning. In the practical part of the diploma seminar, I have shown the process of implementing internal audit to business. The internal control system was evaluated based on the COSO-method, within which I used five components (control environment, risk assessment, control activities, informing and communicating, and monitoring), with which I delivered an opinion on establishing and functioning of internal controls in the sales process. prodaja podjetje revizor notranje revidiranje notranje kontrole tveganja COSO-metodologija sales company auditor internal audit internal control risks COSO-methodology true true false [T. Markovič] Slovenski jezik Angleški jezik Delo diplomskega seminarja/zaključno seminarsko delo/naloga 2015-01-27 19:29:19 2015-08-06 13:52:32 2022-05-20 03:07:30 2021-05-06 03:21:52 2015 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.6 12045596 URN:SI:UM:DK:Q8Q3RPQ2 VS_Markovic_Tadeja_2015.pdf VS_Markovic_Tadeja_2015.pdf 1 2A835B5E27C1DDAFAE4B15F3FB83C728 9b7650260cf9be1017172c913f3f2fb2b9e2af2eb851ded38586aedfbe725eb7 96e8e0cc-7c0b-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=70756 Ekonomsko-poslovna fakulteta 0 0 0