20.500.12556/DKUM-58920 Problematika razmerja med notranjim revizorjem in nadzornim svetom – primerjava med Slovenijo, Nemčijo in ZDA Issues in the Relationship of the Supervisory Board With the Internal Audit – Comparison Between Slovenia, Germany and USA V diplomskem delu primerjamo razmerja med notranjim revizorjem in nadzornim svetom v dvotirnem sistemu upravljanja z razmerji med notranjim revizorjem in upravnim odborom enotirnega sistema upravljanja. Primerjavo izpeljujemo na osnovi razlik med korporacijskim pravom Nemčije, ki predvideva dvotirne sisteme, ter korporacijskim pravom ZDA, ki predvideva enotirne sisteme. Primerjavo apliciramo na pravni red in prakso slovenskega okolja, kjer se lahko družbe odločajo tako za enotirni kot dvotirni sistem upravljanja. Ugotavljamo, da je glavni problem dvotirnega sistema posrednost razmerja med notranjim revizorjem in nadzornim svetom ter podrejenost notranjega revizorja upravi, preko katere poteka stik revizorja z nadzornim svetom. In this diploma thesis we make a comparison between the relationship of the internal auditor and the supervisory board in a dual board or two tier system of corporate management, and the relationship between the internal auditor and the management board in a regular board system. The comparison is deduced on the basis of the differences in the corporate law of Germany, which assumes the dual board system, and the corporate law of the USA, which assumes the regular board system. The comparison is applied to the law and practices of Slovenian environment, where the corporations may choose between the two systems. This thesis is a research on the difficulties of the dual board system when it comes to the indirect relationship between the internal auditor and the supervisory board, and the subservient position of internal auditor to the management board, through which the auditor conducts his contacts with the supervisory board. sistemi upravljanja razmerje med notranjim revizorjem in nadzornim svetom systems of corporate management the relationship between the internal auditor and the supervisory board true true false [P. Mesarič] Slovenski jezik Angleški jezik Diplomsko delo 2016-04-30 12:00:22 2016-07-06 08:46:05 2022-06-19 03:06:02 2019-07-11 10:56:24 2016 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.6 12384028 URN:SI:UM:DK:JGAWDXVA UN_Mesaric_Patrik_2016.pdf UN_Mesaric_Patrik_2016.pdf 1 3E5010AD1302615AAEDA9D72A671F788 532a1e3102b7fd6e4bb1cdf5be938316a82338eb7bc4f7ff24c165058c21a56c bf35981f-7c0c-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=95079 Ekonomsko-poslovna fakulteta 0 0 0