20.500.12556/DKUM-81675 Notranja revizija izvedenskih mnenj IK Maribor Internal audit of expert opinions IK Maribor Vloga notranje revizije nekoč je bila precej drugačna od vloge, ki jo ima danes. V preteklosti je bilo delo notranje revizije predvsem preverjanje skladnosti s predpisi in revidiranje postopkov, danes pa je delo notranje revizije precej širše. S prepoznavanjem tveganj in priložnosti v delovanju celotne organizacije pomembno prispeva k doseganju ciljev ter tako povečuje dodano vrednost podjetju. Z notranjo revizijo se srečamo tako v zasebnem kot v javnem sektorju (pri uporabnikih proračunskih sredstev). Povsod mora delovati v skladu s standardi notranjega revidiranja in kodeksom poklicne etike, notranji revizor pa mora biti pri svojem delu samostojen, neodvisen, nepristranski, kreativen, iznajdljiv, komunikativen. Prav tako ima tudi Zavod za pokojninsko in invalidsko zavarovanje Slovenije, katerega del je Invalidska komisija Maribor, svojo notranjerevizijsko službo. Ta s svojim delovanjem presoja o skladnosti poslovanja s predpisi, zmanjšuje tveganja, ki bi lahko nastala zaradi napačnih odločitev, in usmerja Zavod v pravo smer pri doseganju ciljev. Ne sodeluje pa pri revidiranju podanih izvedenskih mnenj, saj za to nima ustreznega znanja. Invalidske komisije so del Sektorja za izvedenstvo, vse skupaj pa je pod okriljem Zavoda za pokojninsko in invalidsko zavarovanje Slovenije. Invalidske komisije so strokovnim delavcem Zavoda v pomoč pri odločitvah in izdaji odločb zavarovancem. Te na podlagi proučitve medicinske in delovne dokumentacije ugotavljajo dejansko stanje, svoje ugotovitve pa zapišejo v izvedensko mnenje. Nadzor o ustreznosti izvedenskih mnenj vseh invalidskih komisij prevzema notranja revizija Sektorja za izvedenstvo, ki se opravlja na invalidski komisiji II. stopnje. Za revidiranje izvedenskih mnenj (kot tudi za podajo izvedenskih mnenj na invalidskih komisijah I. stopnje) je potrebno znanje s področja medicine. Notranja revizija Sektorja za izvedenstvo se osredotoča le na revidiranje izvedenskih mnenj vseh invalidskih mnenj I. stopnje. V magistrskem delu se bomo osredotočili na postopek podaje izvedenskih mnenj, ugotovili, na podlagi česa se odločajo, katera izvedenska mnenja bodo odstopljena v revizijo, in analizirali revidirana izvedenska mnenja Invalidske komisije Maribor v obdobju petih let (2016–2020). The role of internal audit in the past was very different from the role it plays today. Whereas in the past, the work of internal audit was primarily about checking compliance with regulations and auditing procedures, today the work of internal audit is much broader. It makes a significant contribution to achieving objectives by identifying risks and opportunities across an organisation, thereby adding value to the business. It is found in both the private and public sector (budget users). In all cases, it must comply with internal auditing standards and a code of professional ethics, and the internal auditor must be independent, autonomous, impartial, creative, resourceful and communicative in his or her work. The Pension and Disability Insurance Institute of Slovenia, of which the Disability Commission Maribor is a part, also has its own internal audit service. The Internal Audit Service assesses the compliance of operations with regulations, minimises the risks that could arise from wrong decisions and steers the Institute in the right direction in achieving its objectives. However, it is not involved in the audit of the expert opinions given, as it does not have the expertise to do so. The Disability Commissions are part of the Expertise Division, all under the umbrella of the Pension and Disability Insurance Institute of Slovenia. The Disability Commissions assist the Institute's experts in making decisions and issuing decisions to insured persons. They examine medical and work records to determine the actual situation and write up their findings in an expert opinion. The internal audit of the Expertise Division, which is carried out at the Level II Disability Commission, takes over the supervision of the adequacy of the expert opinions of all disability commissions. Medical expertise is required to audit expert opinions (as well as to give expert opinions at Level I disability commissions). The internal audit of the Expertise Division focuses only on the audit of the expert opinions of all Level I disability commissions. In this Master's thesis, we will focus on the expert opinion process, identify the basis for deciding which expert opinions are referred for revision and analyse the revised expert opinions of the Maribor Disability Commission over a period of five years (from 2016 to 2020). notranja revizija javni sektor izvedenska mnenja internal audit public sector expert opinions true true false T. Hohnec Slovenski jezik Angleški jezik Magistrsko delo/naloga 2022-05-09 20:21:12 2022-10-07 11:02:47 2022-10-08 03:16:04 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 124683011 MAG_Hohnec_Tatjana_2022.pdf MAG_Hohnec_Tatjana_2022.pdf 1 646C16415ED743470534955D4735C3D2 2bf980920cf601f500914c818503359df0895c4900bb8305d843ad1ad0f9c373 3c51da76-fed8-11ec-83e8-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=159263 Ekonomsko-poslovna fakulteta 0 0 0