20.500.12556/DKUM-57891 VPLIV OBLIKE ORGANIZIRANOSTI NOTRANJEREVIZIJSKE DEJAVNOSTI NA ZAGOTAVLJANJE NEODVISNOSTI NOTRANJEGA REVIZORJA V SLOVENSKIH OBČINAH INFLUENCE OF FORMS OF ORGANIZATION OF INTERNAL AUDIT TO ENSURE THE INDEPENDENCE OF THE INTERNAL AUDITOR IN SLOVENIAN MUNICIPALITIES Opravljena analiza preteklih domačih in tujih empiričnih raziskav iz različnih držav in časovnih obdobjih je pokazala, da med domačimi in tujimi avtorji (Koletnik, 2007; Ahlawat in Lowe, 2004; Žnidar, 2009; James, 2003; Martin in Lavine, 2000; Sharma in Subramaniam, 2005; Alzeban in Gwilliam, 2010; Gramling in Vadervelde, 2006) s področja neodvisnosti in objektivnosti notranjih revizorjev prevladuje mnenje, da zaposleni notranji revizorji težje zagotavljajo samostojnost, neodvisnost, nepristranskost ter objektivnost kot zunanji izvajalci notranjega revidiranja, saj je zaposlenemu notranjemu revizorju težko zagotavljati resnično neodvisnost (James, 2003). Medtem pa nekateri avtorji (Cameran, Marra in Pettinicchio, 2013; Dickins in O´Reilly, 2009; Selim in Yiannakas, 2000) opozarjajo prav na nasprotno, in sicer, da je neodvisnost in kakovost notranje revizije lahko resno ogrožena tudi z zunanjim izvajanjem notranje revizije. Ugotavljamo, da so raziskave na tem področju omejene na nekaj študij, rezultati pa mešani. Outsourcing and co-sourcing of internal audit services have become widespread in recent years (Er Ernest in Young, 2006; Caplan in Kirschenheiter, 2000) and it is in practice very often (Subramaniam, Ng and Carey, 2004). Are outside providers more or less objective than in-house internal auditor? Research in this area is limited to a few studies and results are mixed. It has been argued (over the domestic and foreign empirical studies,) that an outsourced provider may be more independent that an in-house internal audit function as it is difficult for an employee to be truly independent of management (James, 2003). In contrast, there are also factors that could affect the objectivity and quality of outsourced providers in the same way that external auditor. Notranja revizija državni notranji revizor neodvisnost osebna nepristranskost objektivnost samostojnost vpliv mednarodni standardi notranjega revidiranja kodeks strokovnih načel in kodeks poklicno etičnih načel kakovost različne oblike organiziranosti notranje revizije lastna služba skupna notranjerevizijska služba zunanji izvajalec slovenske občine Skupnost občin Slovenije Internal audit independance objectivity influence International standards for the professional practice of internal auditing influence Code of Ethics Code of professional principles in-house internal audit function outsourcing and co-sourcing internal audit activities Slovenian municipalities Assotiation of Municipalities and Towns of Slovenia. true true false Š. Kramberger Slovenski jezik Angleški jezik Magistrsko delo 2016-03-25 09:40:09 2016-08-04 11:24:19 2022-06-15 03:09:29 2019-07-11 10:21:38 2016 0 [Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.6 12423452 URN:SI:UM:DK:GUJDBSB3 MAG_Kramberger_Spela_2016.pdf MAG_Kramberger_Spela_2016.pdf 1 3C6B39FC3070D501C7E4F0D97148BE05 d20346ae2b3afd6273fb5dc92b49ab3e37309ee863e351d03ef8c3c8fc3fd932 058186ea-7c0c-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=87926 Ekonomsko-poslovna fakulteta 0 0 0