Revizijska komisija in notranji revizor, ter njuno medsebojno razmerje po noveli zgd-1i

Brajnik, Lucija

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Title:	Revizijska komisija in notranji revizor, ter njuno medsebojno razmerje po noveli zgd-1i
Authors:	ID Brajnik, Lucija (Author) ID Podgorelec, Peter (Mentor) More about this mentor...
Files:	UN_Brajnik_Lucija_2017.pdf (1012,03 KB) MD5: A5691A9C23AD39B9FBE4A761B6C6FC09 PID: 20.500.12556/dkum/b99a3483-b8b2-4851-b998-b8151064dda2
Language:	Slovenian
Work type:	Diploma project paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Revidiranje je strokovno najzahtevnejša oblika nadziranja. Gre za preiskovanje in ocenjevanje pravilnosti in resničnosti postopkov, ocenjevanje računovodskih izkazov, podatkov in metod. Revizija se deli preko različnih kriterijev, vendar smo se v tej nalogi osredotočili le na notranjo revizijo (izvajalski vidik). Nekoč je bilo notranje revidiranje le revidiranje skladnosti s predpisi, pozneje pa se je razširilo tudi na neračunovodska področja. V današnjem času se vloga notranjih revizorjev še vedno spreminja, vendar pa se vse bolj poudarja njihova svetovalna vloga. Notranje revidiranje je neodvisno in nepristransko dajanje zagotovil in nasvetov. Organizacijo vseskozi usmerja k boljšemu poslovanju in ji pomaga pri uresničevanju njenih ciljev. Najsplošnejša opredelitev revizijske komisije pravi, da je revizijska komisija kot odbor oziroma organ, ustanovljen s strani upravnega odbora z namenom nadzora nad računovodskim poročanjem družbe in revizije računovodskih izkazov. V letu 2015 se je spremenil oziroma dopolnil zakon ZGD-1I. Ena izmed glavnih sprememb, ki se tiče notranje revizije in revizijske komisije je njuno medsebojno sodelovanje, ki je določeno z 281.a členom.
Keywords:	Revizija, notranja revizija, revizijska komisija, ZGD-1I
Place of publishing:	Maribor
Publisher:	[L. Brajnik]
Year of publishing:	2017
PID:	20.500.12556/DKUM-67372
UDC:	657.6
COBISS.SI-ID:	12885532
NUK URN:	URN:SI:UM:DK:R69NLUIG
Publication date in DKUM:	27.11.2017
Views:	1779
Downloads:	212
Metadata:
Categories:	EPF
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Licences

License:	CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International

Link:	http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:	The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:	14.08.2017

Secondary language

Language:	English
Title:	Audit commitee and internal auditor and their relationship by the amendment of companies act (zgd-1i)
Abstract:	Auditing is professionally the most exacting form of oversight. It refers to the investigation and assessment of the correctness and truthfulness of procedures, evaluation of accounting statements, data and methods. Auditing is divided via various criteria, but in this dissertation, we are only focusing on internal auditing (executive perspective). Internal auditing used to be only auditing of compliance with the regulations, but later it extended to non-accounting areas. In today's time, the role of the internal auditors is still changing, but its advisory role is increasingly emphasized. Internal auditing gives independent and impartial assurances and advice. It is constantly leading an organization to better business practices and helping it achieve its objectives. The audit committee’s most general definition is a body established by the board of directors with the purpose of overseeing the accounting reports of the company and auditing accounting statements. In 2015 the law that governs companies and corporations (Companies Act-1I) was amended. One of the main changes regarding the internal audit and the audit committee is their cooperation which is defined by the 281.a article.
Keywords:	Audit, internal audit, the audit committee, Companies Act-1I

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