REVIDIRANJE NOTRANJIH KONTROL NABAVNE FUNKCIJE V PODJETJU X

Adamčič, Neli

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Title:	REVIDIRANJE NOTRANJIH KONTROL NABAVNE FUNKCIJE V PODJETJU X
Authors:	ID Adamčič, Neli (Author) ID Lutar Skerbinjek, Andreja (Mentor) More about this mentor...
Files:	UNI_Adamcic_Neli_2014.pdf (423,43 KB) MD5: 77F944C92664D1D1D38BA3B25EBF0F23
Language:	Slovenian
Work type:	Undergraduate thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Diplomski seminar obravnava proces revidiranja notranjih kontrol na področju nabave v okviru revidiranja računovodskih izkazov. Ta je ena izmed pomembnejših funkcij v podjetju, saj zagotavljanje ustreznih virov pomeni vir konkurenčne prednosti za podjetje, zraven tega pa je izredno pomembna kot vir informacij za poslovodstvo podjetja. Dejstvo je, da učinkovita in gospodarna nabavna funkcija ogromno pripomore k uspešnosti podjetja. Diplomski seminar obravnava teoretični in praktični vidik sistema notranjih kontrol. V teoretičnem delu najprej predstavimo notranje kontrole ter revidiranje notranjih kontrol v procesu nabave, kjer proučujemo teorije različnih avtorjev o notranjih kontrolah, njihovem ustroju, metodiki revidiranja ter nabavni funkciji. V praktičnem delu proučujemo postopek revidiranja notranjih kontrol v sklopu nabavne funkcije na primeru konkretnega podjetja. Ugotovili smo tveganja, ki se pojavljajo pri nabavi, na podlagi teh tveganj smo postavila cilje, ki smo jih želeli doseči s posamezno notranjo kontrolo ter nato opredelili kontrole, s katerimi smo cilje dosegli. Notranje kontrole so zagotavljale doseganje zastavljenih ciljev, kar pomeni, da ima podjetje zastavljen ustrezen sistem notranjih kontrol.
Keywords:	notranje kontrole, revidiranje, nabavna funkcija, tveganje, kontrolni cilji
Place of publishing:	Maribor
Year of publishing:	2014
PID:	20.500.12556/DKUM-44672
COBISS.SI-ID:	11778844
NUK URN:	URN:SI:UM:DK:HHAH4YZV
Publication date in DKUM:	13.08.2014
Views:	2197
Downloads:	314
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	AUDITING OF INTERNAL CONTROLS IN THE PURCHASE FUNCTION OF COMPANY X
Abstract:	This undergraduate thesis discusses the audit process of internal control procedures in the field of procurement within the auditing of financial statements. This is one of the most important functions in a company, thus providing appropriate resources guarantees competitive advantages for the company, whereas it is of great importance as an information source for the company management. It is a fact that an efficient and economic procurement function contributes importantly to the company performance. Therefore, this undergraduate thesis discusses the theoretical and practical aspects of an internal control system. Internal controls and the auditing of internal controls in the procurement process are described in the beginning of the theoretical part, followed by the presentation of different authors and their theories about internal controls, their structure, audit methodology and procurement function. The audit process of internal control procedures within the procurement function on a particular case are presented in the practical part. I have determined the procurement risks, set objectives on the basis of these risks, which I tried to achieve with a particular internal control procedure, and determined the controls that actually worked. Internal controls met the set objectives, meaning that the company avails an appropriate internal control system.
Keywords:	internal controls, procurement, auditing, procurement function

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