20.500.12556/DKUM-79934 Notranja revizija po noveli ZGD-1K Internal audit by the amendment of companies act ZGD-1K Nadziranje je ključna funkcija v izvajalnem, informacijskem in upravljanjem sistemu podjetja, ki so pomembni za njegovo učinkovito delovanje. Najkompleksnejša in najzahtevnejša vrsta nadziranja je revidiranje, kjer gre za strokovno izražanje mnenja o resnični oziroma realni in pošteni sliki nastanka revidiranega dejanja in njegovi uresničitvi. Poznamo več vrst revidiranj, v diplomskem delu pa se bomo osredotočili na notranjo revizijo. Njena naloga je zagotavljanje pravilnosti informacij, ki vstopajo ter izstopajo iz informacijskega sistema in zanesljivosti ter popolnosti informacij v upravljalnem sistemu, ki so potrebne za odločanje. Vloga notranjega revizorja je izredno pomembna, saj je zraven uprave pomemben vir informacij nadzornega sveta, ki ima nadzorno funkcijo v podjetju. Uprava je lahko namreč poleg zaposlenih tista, ki izvršuje prevare. V tem primeru lahko zakrije neugodne informacije, ena izmed nalog notranjega revizorja pa je, da odkriva te prevare in jih upošteva v letnem poročilu oziroma da deluje nepristransko in neodvisno. Ker pa je notranji revizor v neki meri podrejen upravi, sta lahko načeli nepristranskosti in neodvisnosti ogroženi, zaradi česa je bil 2021 v noveli ZGD-1K dopolnjen 281.a člen, ki ureja notranjo revizijo. Glavni cilj je bil povečati to neodvisnost notranjega revizorja, hkrati pa so bile določene strokovne podlage za izvajanje notranjega revidiranja in pa minimalni pogoji, ki jih mora dosegati oziroma imeti vodja notranje revizije ter izvajalci notranje revizije, kar je okrepilo strokovnost in profesionalnost stroke. Same dopolnitve 281.a člena v noveli ZGD-1K smo primerjali z predhodnim 281.a členom v noveli ZGD-1I, ki je bila sprejeta leta 2015 in zapisali naše ugotovitve o spremembah, ki jih je doprinesla nova zakonodaja. Supervision is the key function in business execution, information and management system in the company, which are important for its efficient working. The most complex and demanding type of supervision is audit. It is the process of expressing professional opinion about true or realistic and fair view of the origin of audit’s act and its actualization. There are multiple types of audit, however in this work we will focus on internal audit. Internal audit tasks are to provide correctness of information that come in and exit information system and reliability and completeness of information in management system that are required for decision-making. The role of internal auditor is extremely important because apart from management he/she is an important source of information for supervisory board that has an supervisory function in a company. Beside employees, management can be the one that commit fraud. In that case it can impede unpleasant information. One of the main tasks of internal auditor is to discover such frauds and include them in a yearly report or so act impartial and independent. Because internal auditor is somehow subdued to management, the impartial and independent principle can be in danger, which is why there was a replenishment of article 281.a in the amendment to the ZGD-1K in year 2021, that regulates internal audit. The main goal was to increase indepedence of internal auditor and at the same time there were defined minimal conditions that need to be fulfilled by internal audit leader and performers of internal audit, which strengthen the proficiency and professionalism of internal audit profession. We have compared the replenishment of 281.a article in the amendment to the ZGD-1K with the previous 281.a article in the amendment to the ZGD-1I, that was accepted in year 2015. According to that we have written our findings about the changes that were contributed by the new law. nadziranje notranja revizija novela ZGD-1K dvotirni sistem monitoring internal audit amendment to the ZGD-1K two-tier system true true false N. Radolič Slovenski jezik Angleški jezik Diplomsko delo/naloga 2021-08-23 20:30:18 2021-11-09 09:24:02 2022-08-09 22:15:39 0000-00-00 00:00:00 2021 0 [Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.6:347.7 84067075 UN_Radolic_Nusa_2021.pdf UN_Radolic_Nusa_2021.pdf 1 4759C3BD2C0283F8986ACACF49BEE04E e0bf9da181467baf1eba1b521e23341d82355bf82718d89c6d4e14fe0b7c5ba6 f6bfa029-1179-11ec-97e6-00155d581298 20.500.12556/dkum/f40fa993-9245-421c-a30e-a6a235b97d23 https://dk.um.si/Dokument.php?lang=slv&id=153481 Ekonomsko-poslovna fakulteta 0 0 0