DELOVANJE REVIZIJSKIH ODBOROV V SLOVENSKIH PODJETJIH

Dajčman, Mateja

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Title:	DELOVANJE REVIZIJSKIH ODBOROV V SLOVENSKIH PODJETJIH
Authors:	ID Dajčman, Mateja (Author) ID Kolar, Iztok (Mentor) More about this mentor...
Files:	VS_Dajcman_Mateja_2011.pdf (284,54 KB) MD5: 6F3B70A1D36C08E71659E16742790855 PID: 20.500.12556/dkum/76e51531-aecf-4f51-afd4-3b4512c763c9
Language:	Slovenian
Work type:	Undergraduate thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	V diplomskem seminarju sem predstavila delovanje revizijskih odborov v slovenskih družbah. Zato smo predstavili osem slovenskih družb, ki kotirajo v prvi kotaciji na Ljubljanski borzi in 3 slovenske banke. S pomočjo različnih člankov in letnih poročil za leto 2010 sem skušala ugotoviti ali te družbe imajo revizijski odbor, kdo so njihovi člani, kakšno izobrazbo imajo in kako revizijski odbori v družbi delujejo. Ugotovila sem, da imajo vse družbe, ki kotirajo v prvi kotaciji ustanovljen revizijski odbor. Moje mnenje je, da je to za družbo dobro, saj lahko le tako pomagajo nadzornim svetom in morebiti tudi poslovodstvu v podjetju pri poslovanju družbe. Iz letnih poročil za leto 2010 je razvidno katera družba ima revizijski odbor, kdo so člani, nekatere družbe pa v letnem poročilu teh podatkov niso objavile.V Sloveniji je od lete 2008 ustanavljanje revizijskih odborov obvezno v skladu z zakonom o gospodarskih družbah. Ugotovila sem, da se v Sloveniji vse več družb odloča za ustanovitev le teh, saj lahko le tako družba zagotavlja boljši nadzor nad poslovanjem družbe. Iz diplomskega seminarja lahko ugotovimo, da je organizacija revizijskih odborov ključnega pomena za njihovo ustanovitev. Pri organizaciji revizijskih odborov moramo biti pozorni na ustavno listino, ki je smernica za delovanje revizijskih odborov.
Keywords:	revizijski odbor, delovanje revizijskih odborov, nadzorni svet, družbe
Place of publishing:	Maribor
Year of publishing:	2011
PID:	20.500.12556/DKUM-21105
UDC:	657.6
COBISS.SI-ID:	10924572
NUK URN:	URN:SI:UM:DK:EP8TMRQW
Publication date in DKUM:	13.01.2012
Views:	1697
Downloads:	145
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	FUNCTIONING OF AUDIT COMMITTEES IN SLOVENIAN COMPANIES
Abstract:	The diploma seminar examines the operations of audit committees in Slovenian companies. Eight Slovenian companies with initial stock offerings on the Ljubljana Stock Exchange and 3 Slovenian banks were studied to this end. Using various articles and annual reports from 2010, the author attempted to establish whether these companies had audit committees, who their members were, what type of education they had and how the audit committees operate in the denoted companies. It was established that all companies with initial stock offerings possessed an audit committee and that it is beneficial that a company have an audit committee in place to assist the supervisory board and perhaps also the company's management in managing company operations. Although the annual reports from 2010 showed which companies had an audit committee, data regarding the members of those committees were not disclosed.As of 2008 it is mandatory that audit committees be established in accordance with the Companies Act. The author established that increasingly more companies in Slovenia have opted to establish an audit committee to enable improved supervision over company operations. From the diploma seminar, one can establish the importance of the organisation of audit committees for their establishment. When organising audit committees, attention should be focused on the founding act which represents a guideline for their operation.
Keywords:	Audit Committee, the operation of audit committees, supervisory Board, company

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