20.500.12556/DKUM-71413 Položaj notranjega revizorja v dvotirnem sistemu upravljanja Position of the internal auditor in the two - tier system Notranji revizor v dvotirnem sistemu upravljanja predstavlja podporo pri vodenju poslov in delovanju, predvsem na področju uprave. V diplomskem delu najprej opredelimo pojma notranja revizija in notranji revizor, naloge notranjega revizorja ter namen in cilje notranje revizije. Poudarimo tudi pomembno vlogo notranje revizije pri odkrivanju in odpravljanju prevar ter dodano vrednost, ki jo podjetju prinaša notranjerevizijska dejavnost. Nadalje opredelimo dvotirni sistem upravljanja, podrobneje opišemo njegovo strukturo, poudarimo glavne prednosti in slabosti tega sistema ter na koncu predstavimo še konflikt interesov in problem informacijske asimetrije v dvotirnem sistemu upravljanja. V zadnjem poglavju predstavimo položaj notranjega revizorja v dvotirnem sistemu, kjer je na položaj notranjega revizorja pomembno vplivala novela ZGD-1I. The internal auditor in the two-tier management system provides support for business conduct and functioning, especially in the field of management.In the diploma paper we first define the concept of internal audit and internal auditor, its tasks as well as the purpose and objective of internal audit. We also highlight the importance of internal audit in detecting and eliminating fraud and the added value of the company that is acquired by internal auditing. We further define the two-tier management system, describe in detail its structure, highlight the main advantages and disadvantages of this system and ultimately present a conflict of interests and the problem of information asymmetry in a two-tier management system. The position of the internal auditor in the two-tier system and the significant influence the ZGD-1I amendment has had on the position of the internal auditor are presented in the last chapter. Notranja revizija dvotirni sistem upravljanja položaj notranjega revizorja novela ZGD-1I Internal audit two-tier management system position of the internal auditor ZGD-1I true true false [T. Bratkovič] Slovenski jezik Angleški jezik Delo diplomskega projekta/projektno delo 2018-08-10 15:10:35 2018-10-26 09:58:03 2022-08-01 20:52:26 2019-07-11 18:41:34 2018 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.6 13142812 URN:SI:UM:DK:VAML2ENG UN_Bratkovic_Tamara_2018.pdf UN_Bratkovic_Tamara_2018.pdf 1 CF86A38A8EB054F467EAD4A0D421A6AA 1554e4dbddac20e1f98f3dd6546febbf8065f7e90f1e4842e1a90d13dc3b7586 395a9a85-7c10-11eb-bb7a-00155d0001ca 20.500.12556/dkum/f2b7e559-0249-497a-a64d-2dc1370664d6 https://dk.um.si/Dokument.php?lang=slv&id=128181 Ekonomsko-poslovna fakulteta 0 0 0