20.500.12556/DKUM-80893 Poročanje in delo revizijskih komisij nadzornega sveta Reporting and work of audit committees of the supervisory board Organi v delniških družbah se delijo glede na pravni položaj na organ, ki oblikuje voljo družbe, organ vodenja in nadzorni organ. Razvila sta se dva sistema upravljanja podjetij, in sicer enotirni in dvotirni, ki se razlikujeta v tem, da se je v dvotirnem sistemu oblikoval poseben organ za nadzor, nadzorni svet. V enotirnem sistemu pa je nadzor funkcija, ki jo vrši upravni odbor. Nadzorni svet izvršuje funkcijo nadzora v delniški družbi in je sestavljen iz najmanj treh članov, ki jih izvoli skupščina. Sestajajo se vsaj enkrat v četrtletju, za potrditev sklepa mora biti prisotna vsaj polovica članov, vsak izmed članov ima en glas. Glavna funkcija, ki jo nadzorni svet upravlja, je nadzor nad delovanjem uprave gospodarske družbe, imenovanje in odpoklic članov uprave in razreševanje nasprotujočih si interesov med upravo in delničarji. ZGD-1 omogoča nadzornemu svetu, da imenuje eno ali več komisij, ki med drugim pripravljajo predloge sklepov nadzornega sveta. Te komisije so lahko na primer revizijska komisija, komisija za imenovanja in komisija za prejemke. Glede na potrebe podjetja pa lahko nadzorni svet oblikuje tudi druge. Revizijska komisija je sestavljena iz vsaj treh neodvisnih članov; vsaj eden izmed njih mora biti neodvisen strokovnjak, usposobljen za računovodstvo ali revizijo. Člani revizijske komisije spremljajo proces računovodskega poročanja, zunanje revizije računovodskih izkazov, upravljanje tveganja in sistema notranjih kontrol, notranjo revizijo in skladnost poslovanja z zakonodajo. Revizijska komisija je odgovorna nadzornemu svetu, saj opravlja delo na njegovo zahtevo. Ustanovitev revizijske komisije prispeva k izboljšanju komunikacije, povečanju objektivnosti, izboljšanju položaja revizijske stroke s pomočjo ustreznih revizijskih vprašanj in h krepitvi nadzornega sveta. Authorities in public limited companies are divided based on their legal status in a body that manages the determination of the company, management body, and supervisory authority. Two company management systems have developed, the one-tier and two-tier system. The difference between them is that the two-tier system is being developed by special national authority responsible for supervising, the Supervisory board. In a one-tier system the control is the functional relationship in the Administration. The Supervisory Board executes the supervisory function in public limited company and consists of at least three members elected by the Assembly. They meet at least once a quarter, minimum half of the members must be present to confirm the decision and each member has one vote. The main function of the Supervisory Board is to supervise the function of the management of the undertaking, naming and recall of the members of the board and resolving conflicting interests between the administration and shareholders. Companies act (ZGD-1) enables the Supervisory Board to name one or more committees that, among other duties, prepare proposals for decisions of the Supervisory Board. For example, those committees can be an Audit Committee, the Nomination Committee or the Remuneration Committee. Supervisory board can name other committees, based on it’s needs. The Audit Committee consists of three independent members, at least one member shall be independent and shall have competence in accounting or auditing. The members of the Audit Committee monitor the process of financial reporting, external audits of accounts, risk management and management of internal control systems, an internal audit and compliance with the law. The Audit Committee is responsible to Supervisory Board as it performs work at their request. The establishment of the Audit Committee contributes to better communication, increases objectivity, improves the position of the Audit profession with the help of appropriate audit questions and strengthening of the Supervisory Board. nadzorni svet revizijska komisija pravna ureditev ZGD-1. Supervisory Board Audit Committee legal regulation Companies Act-1 true true false P. Lešnik Slovenski jezik Angleški jezik Delo diplomskega projekta/projektno delo 2021-11-09 17:08:54 2022-04-14 11:59:15 2022-08-10 00:06:06 0000-00-00 00:00:00 2022 0 [Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.6:34 104913667 UN_Lesnik_Polona_2022.pdf UN_Lesnik_Polona_2022.pdf 1 D0DFD9495EFA67CE4545743A9C2F732F 651e9e1d911e766e2b0044da24302b59d4e7edd72c0a307ce3a7d0271ed951c4 afd41e8c-8f63-11ec-b5f1-00155d000105 20.500.12556/dkum/55460b6c-9b67-49c3-b337-3bf402ce0e07 https://dk.um.si/Dokument.php?lang=slv&id=156560 Ekonomsko-poslovna fakulteta 0 0 0