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Title:NOTRANJE REVIDIRANJE PORABE SREDSTEV EVROPSKE KOMISIJE ZA IZVAJANJE PROJEKTA VSEŽIVLJENJSKEGA UČENJA
Authors:ID Hancman, Mirjam (Author)
ID Koletnik, Franc (Mentor) More about this mentor... New window
Files:.pdf UNI_Hancman_Mirjam_2010.pdf (1,04 MB)
MD5: 4960DC6C228203DF7FCE408A1BD92A3D
PID: 20.500.12556/dkum/a3492004-4a8e-4c1c-b388-4ed2fb1f370f
 
Language:Slovenian
Work type:Undergraduate thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Vseživljenjsko učenje je naloga celotne družbe. Razvijati se morajo kakovostni izobraževalni programi, ki bodo vključili koncept vseživljenjskega izobraževanja. Znanje oziroma nevidni kapital, ki ga pridobimo v začetnem izobraževanju, ni dovolj za vse spremembe, ki se dogajajo kasneje, ko smo že zaposleni. Predvsem bi morali poudariti eno najpomembnejših in strateških jeder, ki se nanaša na vseživljenjsko izobraževanje človeka, njegove spodbude in dostopnost do izobraževanja. Program Vseživljenjsko učenje je osrednji program Evropske unije na področju izobraževanja in usposabljanja. Ustanovljen je bil za obdobje 2007—2013 s sklepom Evropskega parlamenta in Sveta in je naslednik programov Socrates in Leonardo da Vinci (2000—2006). Definicija notranjega revidiranja, zapisana v MSNR, prinaša novo kakovost v pojmovanju in opredelitvi notranjega revidiranja ter vlogi in poslanstvu notranjega revizorja. Poslanstvo notranje revizije je poskrbeti za neodvisno in nepristransko revidiranje in svetovanje z namenom, da se prispeva k dodani vrednosti podjetja. Ob tem mora biti notranji revizor neodvisen in nepristranski, kar pomeni, da revizor oblikuje sodbe, ki so bistvenega pomena za pravilno izvajanje poslov brez pristranskosti in predsodkov. Izvajanje notranje revizije se deli na naslednje postopke: načrtovanje, uresničevanje in poročanje. V procesu opravljanja notranje revizije programa Vseživljenjsko učenje (VŽU), smo opravili vse postopke, ki jih predvideva Vodnik za nacionalne agencije. Revizorjevi postopki so bili opravljeni s pripravo poročila. Revizija se še nadaljuje tudi po dostavljenem poročilu s prisotnostjo na kontrolnih obiskih pri upravičencih sredstev.
Keywords:Zunanje opravljanje notranje revizije, vseživljenjsko učenje, poraba sredstev, notranja revizija, tveganje, Vodnik za nacionalne agencije.
Place of publishing:Maribor
Publisher:[M. Hancman]
Year of publishing:2010
PID:20.500.12556/DKUM-16032 New window
UDC:657.6
COBISS.SI-ID:10436380 New window
NUK URN:URN:SI:UM:DK:ISXXNKM3
Publication date in DKUM:24.11.2010
Views:2689
Downloads:268
Metadata:XML DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:INTERNAL AUDITING OF THE CONSUMPTION OF THE EUROPEAN COMMISSION RESOURCES FOR THE IMPLEMENTATION OF THE LIFELONG LEARNING PROGRAMME
Abstract:Life long learning is a task of the society as a whole. Quality education programmes which have to be developed should include the Life Learning concept. Knowledge (an intangible capital) which is gained at the institutional education system is not enough for all the changes, which occur latter at work. Main attention should be on important startegical core, that is life learning adjusted to the person, stimulation and accessibility of learning. Life Learning Programme is central programme of European Union at the field of education and qualification. It was established for period from 2007 to 2013 with European Parliament resolution and European Council and is successor of Socrates and Leonardo da Vinci programmes (2000–2006). Definition of internal audit according to ISIA brings new qualities in comprehension of internal audit and the role and mission of internal auditor. The mission of internal audit is to provide independent and impartial audit procedures, consulting with purpose of adding value of a organization. Internal auditor should be independent and impartial, which means that he forms opinions, which are crucial for the right procedures without prejudice and forejudgements. Implementation of internal audit can be divided in the procedures as planning, execution and reporting. In procedures of internal audit of Lifelong Learning Programme audit procedures were implemented according to Guide for National Agencies. Audit procedures were finished with the preparation of a Report. Audit is continued even after Report was delivered. Continuation is mostly focused on control visits of beneficiaries.
Keywords:Outsourcing of internal audit, LLP, usage of funds, internal audit, risk, Guide for National Agencies.


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