20.500.12556/DKUM-84855 Dojemanje kakovosti notranjega revidiranja pri proračunskih uporabnikih How organizations in public sectors see the quality of internal audit function V teoretičnem delu magistrskega dela smo s pomočjo domače in tuje literature ter virov opisali opredelitev proračunskih uporabnikov, značilnosti notranje revizije v javnem sektorju, hierarhijo pravil državnega notranjega revidiranja in načine zagotavljanja notranjega revidiranja pri proračunskih uporabnikih. Opisali smo naloge in pomen Urada RS za nadzor proračuna, spremljanje stanja notranjega nadzora javnih financ in pomen programa zagotavljanja in izboljševanja kakovosti notranjega revidiranja pri proračunskih uporabnikih. Na koncu teoretičnega dela smo opredelili kakovost notranjega revidiranja in opisali kazalnike kakovosti notranjega revidiranja. Na osnovi proučene literature menimo, da je notranja revizija kakovostna, če je uspešna in učinkovita. Uspešnost in učinkovitost notranje revizije pa lahko merimo s kazalniki delovanja notranje revizije, pri čemer je pomembno, da vodja notranje revizije določi ključne kazalnike delovanja notranje revizije in njihove ciljne vrednosti ter rezultate beleži v Programu zagotavljanja in izboljševanja kakovosti notranje revizije ter z rezultati seznanja poslovodstvo in organ nadzora. V empiričnem delu smo s pomočjo anketnega vprašalnika, ki smo ga poslali naročnikom (proračunskim uporabnikom, ki storitve notranjega revidiranja zagotavljajo z zunanjim izvajalcem), in anketnega vprašalnika, ki smo ga poslali zunanjim izvajalcem storitev notranjega revidiranja, raziskali dojemanje kakovosti notranjega revidiranja pri proračunskih uporabnikih. Pri raziskavi smo izhajali iz ključnih težav, ki jih Urad RS za nadzor proračuna navaja v letnem poročilu notranjega nadzora javnih financ, to je, da proračunski uporabniki od zunanjih izvajalcev pogosto ne dobijo kakovostne in ustrezne storitve notranjega revidiranja ter da storitve notranjega revidiranja niso skladne z Usmeritvami za državno notranje revidiranje. Notranja revizija tako lahko predstavlja zakonsko obvezo in porabnika sredstev oziroma je cena notranje revizije lahko najpomembnejši kriterij pri izbiri državnega notranjega revizorja, zunanji izvajalci državnega notranjega revidiranja pa z doseženimi cenami na trgu storitev državnega notranjega revidiranja ne morejo zagotavljati kakovostnega notranjega revidiranja. Ugotavljamo, da so pri izbiri državnega notranjega revizorja pomembna priporočila uporabnikov. Iz rezultatov raziskave izhaja, da za naročnike storitev državnega notranjega revidiranja kakovost notranje revizije ni pogojena s ceno revizijskih storitev. Zunanji izvajalci storitev notranjega revidiranja pa menijo, da z doseženimi cenami na trgu ne morejo zagotavljati kakovostnega državnega notranjega revidiranja. Na osnovi izsledkov magistrskega dela predlagamo zagotovitev ustreznih pravnih podlag, ki bodo vse izvajalce državnega notranjega revidiranja zavezovale k obvezni uporabi enotno delujočega sistema državnega notranjega revidiranja. Strinjamo se s predlogom Urada RS za nadzor proračuna, da se rešitev nahaja v obvezni uporabi enotno delujočega sistema notranjega revidiranja proračunskih uporabnikov (e-Notranja revizija). Z obvezno uporabo aplikacije bo dosežena enotna programska podpora notranjemu revidiranju proračunskih uporabnikov in zagotovljen enotno delujoč sistem notranjega nadzora javnih financ. Uporaba aplikacije e-Notranja revizija bo zagotovila enoten pristop k delu notranje revizije, izboljšala kakovost, celovitost in objektivnost podatkov ter uredila cene storitev notranjega revidiranja. In the theoretical part of the master's thesis, we used domestic and foreign literature and sources to describe the definition of budget users, the characteristics of internal audit in the public sector, the hierarchy of rules of state internal audit and the ways of ensuring internal audit in budget users. We described the tasks and importance of the Office for budgetary control of Republic of Slovenia, the monitoring of the state of internal control of public finances and the importance of the program for ensuring and improving the quality of internal audit in budget users. At the end of the theoretical part, we defined the quality of internal audit and described the indicators of the quality of internal audit. Based on the literature studied, we believe that internal audit is of high quality if it is successful and effective. The success and effectiveness of internal audit can be measured by the indicators of the performance of internal audit, and it is important that the head of internal audit determines the key indicators of the performance of internal audit, their target values and records the results in the Program for ensuring and improving the quality of internal audit and shares the results with the management and the supervisory body. In the empirical part, we used a questionnaire sent to the clients (budget users who provide internal audit services with an external provider) and a questionnaire sent to external providers of internal audit services to investigate the perception of the quality of internal audit in budget users. In the study, we started from the key problems that the Office for budgetary control of Republic of Slovenia mentions in the annual report on internal control of public finances, which is that budget users often do not receive high-quality and appropriate internal audit services from external providers and that internal audit services are not in line with the Guidelines for State Internal Audit. Internal audit can therefore represent a legal obligation and resource user, or the price of internal audit can be the most important criterion in the selection of a state internal auditor, and external providers of state internal audit cannot provide high-quality internal audit with the prices achieved on the market of state internal audit services. We find that user recommendations are important in the selection of a state internal auditor. The results of the survey show that for the clients of state internal audit services, the quality of internal audit is not conditional on the price of the audit services. External providers of internal audit services, on the other hand, believe that they cannot provide high-quality state internal audit with the prices achieved on the market. Based on the findings of the master's thesis, we suggest the provision of adequate legal bases that will bind all providers of state internal audit to the mandatory use of a unified functioning system of state internal audit. We agree with the proposal of the Office for budgetary control of Republic of Slovenia that the solution lies in the mandatory use of a unified functioning system of internal audit of budget users (e-Internal Audit). With the mandatory use of the application, a unified software support for internal auditing of budget users will be achieved and a unified functioning system of internal control of public finances will be provided. The use of the e-Internal Audit application will provide a unified approach to the work of internal audit, improve the quality, completeness and objectivity of the data and regulate the prices of internal audit services. notranja revizija proračunski uporabnik kakovost javni sektor internal audit budgetary users quality public sector true true false P. Golenač Slovenski jezik Angleški jezik Magistrsko delo/naloga 2023-08-01 12:04:18 2023-10-09 12:51:24 2023-10-10 03:10:13 0000-00-00 00:00:00 2023 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.6 167582723 MAG_Golenac_Petra_2023.pdf MAG_Golenac_Petra_2023.pdf 1 B6D1065F54FA1F1E2E5021E58B18A4A9 0f617a8e7e82614e018d01eb6cbdb2952ba47a8f4b39f9a5d5286deafa2ef056 3586cf7b-427e-11ee-ac23-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=170296 Ekonomsko-poslovna fakulteta 0 0 0