20.500.12556/DKUM-67372 Revizijska komisija in notranji revizor, ter njuno medsebojno razmerje po noveli zgd-1i Audit commitee and internal auditor and their relationship by the amendment of companies act (zgd-1i) Revidiranje je strokovno najzahtevnejša oblika nadziranja. Gre za preiskovanje in ocenjevanje pravilnosti in resničnosti postopkov, ocenjevanje računovodskih izkazov, podatkov in metod. Revizija se deli preko različnih kriterijev, vendar smo se v tej nalogi osredotočili le na notranjo revizijo (izvajalski vidik). Nekoč je bilo notranje revidiranje le revidiranje skladnosti s predpisi, pozneje pa se je razširilo tudi na neračunovodska področja. V današnjem času se vloga notranjih revizorjev še vedno spreminja, vendar pa se vse bolj poudarja njihova svetovalna vloga. Notranje revidiranje je neodvisno in nepristransko dajanje zagotovil in nasvetov. Organizacijo vseskozi usmerja k boljšemu poslovanju in ji pomaga pri uresničevanju njenih ciljev. Najsplošnejša opredelitev revizijske komisije pravi, da je revizijska komisija kot odbor oziroma organ, ustanovljen s strani upravnega odbora z namenom nadzora nad računovodskim poročanjem družbe in revizije računovodskih izkazov. V letu 2015 se je spremenil oziroma dopolnil zakon ZGD-1I. Ena izmed glavnih sprememb, ki se tiče notranje revizije in revizijske komisije je njuno medsebojno sodelovanje, ki je določeno z 281.a členom. Auditing is professionally the most exacting form of oversight. It refers to the investigation and assessment of the correctness and truthfulness of procedures, evaluation of accounting statements, data and methods. Auditing is divided via various criteria, but in this dissertation, we are only focusing on internal auditing (executive perspective). Internal auditing used to be only auditing of compliance with the regulations, but later it extended to non-accounting areas. In today's time, the role of the internal auditors is still changing, but its advisory role is increasingly emphasized. Internal auditing gives independent and impartial assurances and advice. It is constantly leading an organization to better business practices and helping it achieve its objectives. The audit committee’s most general definition is a body established by the board of directors with the purpose of overseeing the accounting reports of the company and auditing accounting statements. In 2015 the law that governs companies and corporations (Companies Act-1I) was amended. One of the main changes regarding the internal audit and the audit committee is their cooperation which is defined by the 281.a article. Revizija notranja revizija revizijska komisija ZGD-1I Audit internal audit the audit committee Companies Act-1I true true false [L. Brajnik] Slovenski jezik Angleški jezik Delo diplomskega projekta/projektno delo 2017-08-14 18:31:53 2017-11-27 11:19:41 2022-08-01 13:53:41 2019-07-11 16:18:04 2017 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.6 12885532 URN:SI:UM:DK:R69NLUIG UN_Brajnik_Lucija_2017.pdf UN_Brajnik_Lucija_2017.pdf 1 A5691A9C23AD39B9FBE4A761B6C6FC09 d5739fbc1671ddbfcd03edbd5917fb87007d11266529ef560e88cbd55cf7cb7f 8e86d0df-7c0e-11eb-bb7a-00155d0001ca 20.500.12556/dkum/b99a3483-b8b2-4851-b998-b8151064dda2 https://dk.um.si/Dokument.php?lang=slv&id=115956 Ekonomsko-poslovna fakulteta 0 0 0