20.500.12556/DKUM-97719 Revizorji kot gradniki boja proti korupciji Auditors as pillars in the fight against corruption Magistrsko delo obravnava vlogo revizorjev pri preprečevanju in odkrivanju korupcije ter analizira, kako slovenski revizorji zaznavajo korupcijska tveganja v praksi. Korupcija predstavlja kompleksen pojav, ki se pojavlja v različnih oblikah in pomembno vpliva na delovanje organizacij, zato je razumevanje vloge revizorjev v tem procesu ključnega pomena. Teoretični del naloge predstavi opredelitve korupcije, njene vzroke in posledice ter mehanizme za njeno omejevanje  s poudarkom na etičnem kodeksu, notranjih kontrolah in revizijskih standardih. Empirični del temelji na intervjujih z revizorji, ki razkrivajo, da se ti s korupcijskimi tveganji neposredno srečujejo redkeje, predvsem zaradi narave revizijskega dela, ki temelji na dokumentaciji. Revizorji dobro poznajo ukrepe za obvladovanje tveganj, vendar opozarjajo na pomanjkljivo izobraževanje zaposlenih in neustrezno protikorupcijsko kulturo v številnih organizacijah. Ugotovitve kažejo na razkorak med teoretičnimi pričakovanji in praktičnimi možnostmi revizorjev ter poudarjajo potrebo po krepitvi notranjih kontrol, etičnih standardov in institucionalne podpore. Delo zaključuje, da so revizorji pomemben, vendar ne edini element v boju proti korupciji, in izpostavlja priložnosti za nadaljnje raziskave, zlasti med računovodji, ki imajo pogosto neposrednejši vpogled v poslovne procese. The master’s thesis examines the role of auditors in preventing and detecting corruption and analyzes how Slovenian auditors perceive corruption risks in practice. Corruption is a complex phenomenon that appears in various forms and significantly affects organizational functioning, which makes understanding the role of auditors in this process essential. The theoretical part of the thesis outlines definitions of corruption, its causes and consequences, and mechanisms for limiting it, with particular emphasis on the ethical code, internal controls, and auditing standards. The empirical section is based on interviews with auditors, revealing that they encounter corruption risks directly only infrequently, mainly due to the document based nature of auditing, while corruption often occurs outside formal records. Auditors are well acquainted with measures for managing risks, yet they highlight insufficient employee training and a weak anti corruption culture in many organizations. The findings indicate a gap between theoretical expectations and the practical possibilities available to auditors, underscoring the need to strengthen internal controls, ethical standards, and institutional support. The thesis concludes that auditors are an important, though not the only, element in combating corruption and identifies opportunities for further research, particularly among accountants, who often have more direct insight into everyday business processes. korupcija revizija revizorji preprečevanje korupcije etični kodeks notranje kontrole. corruption auditing auditors corruption prevention ethical code internal controls. true true false F. Petrovič] Slovenski jezik Angleški jezik Magistrsko delo/naloga 2026-04-07 14:51:45 2026-06-04 09:42:38 2026-06-05 03:10:29 0000-00-00 00:00:00 2026 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.6:343.352 280426243 MAG_Petrovic_Filip_2026.pdf MAG_Petrovic_Filip_2026.pdf 1 FF74C7130F9F81888A783B1FC82BD8D5 7b54391684df364428cfce3cecc2b6a78e15b10972fcb134f1d4da91201ab425 1ee7ed3f-55ad-11f1-8a84-00155d580e34 https://dk.um.si/Dokument.php?lang=slv&id=206347 Ekonomsko-poslovna fakulteta 0 0 0