Presoja delovanja notranjih kontrol blagajniškega poslovanja v Delavski hranilnici d.d., Ljubljana

Vozlič, Jasmina

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Title:	Presoja delovanja notranjih kontrol blagajniškega poslovanja v Delavski hranilnici d.d., Ljubljana
Authors:	ID Vozlič, Jasmina (Author) ID Lutar Skerbinjek, Andreja (Mentor) More about this mentor...
Files:	MAG_Vozlic_Jasmina_2019.pdf (1,76 MB) MD5: BD677134447E929A9C00D044D85282C3 PID: 20.500.12556/dkum/d781a606-c898-49d8-9585-f35cf04b5bfd
Language:	Slovenian
Work type:	Master's thesis/paper
Typology:	2.09 - Master's Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Kljub porastu alternativnih plačilnih instrumentov, gotovina še vedno ostaja prevladujoč način plačila. V bankah in hranilnicah se opravljajo gotovinske transakcije večinoma na bančnih okencih. Bančne inštitucije morajo imeti vzpostavljene sisteme za obvladovanje tveganj na vseh področjih, tudi blagajniškem. Za upravljanje tveganj obstajajo različni sistemi in modeli. Vse to preučujemo v tem delu. Delo je sestavljeno iz dveh delov, iz teoretičnih osnov izbranega področja in praktičnega dela, kjer v izbrani enoti hranilnice izvedemo testiranje delovanja notranjih kontrol na pregledu dokumentacije ter razgovora zaposlenih. V uvodnem delu smo si zastavili cilje in hipoteze, ki jih na podlagi testiranja preverimo ter s tem potrdimo oziroma ovržemo. V poglavju o blagajniškem poslovanju se osredotočimo na opravila blagajniškega poslovanja, ki jih opravi blagajnik pri svojem delu na bančnem okencu. Pri tem predstavimo tudi katere blagajniške listine pri svojem delu uporablja. Enako opredelimo tudi trezorsko poslovanje, ki je del blagajniškega poslovanja. V nadaljevanju se posvetimo zakonskim podlagam, ki se posredno in neposredno nanašajo na blagajniško poslovanje. Pozornost namenimo tudi nadzoru bančnega poslovanja, ki je po zadnji finančni krizi doživel spremembe z vpeljavo Enotnega mehanizma nadzora. Večji naslednji sklop se nanaša na poglavje o tveganjih in notranjih kontrolah. V tem poglavju tako podrobno opredelimo tveganja blagajniškega in trezorskega poslovanja. Nadalje opredelimo notranje kontrole, njihovo vlogo in namen, kot enega izmed sistemov za obvladovanje tveganj pa predstavljamo COSO okvir. Podrobno predstavimo dejavnike in načela COSO okvira. Praktičen del se nanaša na presojo delovanja notranjih kontrol izbrane enote hranilnice. Najprej predstavimo hranilnico in opredelimo dejavnike COSO okvirja v splošnem za hranilnico, nato pa še za izbrano enoto, kjer poteka raziskava. Nadalje sledi opisan potek raziskave, vzorci raziskave in način preverjanja vzpostavljenih kontrol skozi kontrolne aktivnosti. V zaključnem delu poglavja predstavimo še dobljene rezultate raziskave in preverimo zastavljene hipoteze.
Keywords:	banke, blagajniško poslovanje, obvladovanje tveganj, notranje kontrole, COSO
Place of publishing:	Maribor
Publisher:	[J. Vozlič]
Year of publishing:	2019
PID:	20.500.12556/DKUM-74586
UDC:	657.6
COBISS.SI-ID:	13421084
NUK URN:	URN:SI:UM:DK:CE82LZWZ
Publication date in DKUM:	24.10.2019
Views:	1797
Downloads:	141
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:	31.08.2019

Secondary language

Language:	English
Title:	Assessment of internal control of cash operations in Delavska hranilnica d.d., Ljubljana
Abstract:	Despite the increase of alternative payment instruments, cash remains the predominant method of payment. Banks and savings banks process cash payments mostly at the cash counters. Banking institutions must have established risk management systems in all areas, including cash counters. There are various risk management systems and models available, which are all discussed in this Dissertation. The Dissertation is divided into two parts, theoretical overview and practical work where testing of internal controls consisting of documentation review and employee interviews was done in one branch. In the introductory part we set goals and hypothesis, which we then test to confirm or dismiss. In the chapter dealing with cash operations we focus on cash operations tasks carried out by a bank employee at the cash counter. A list of banking documents used with this type of work are also discussed. Vault operations fall into the same category as cash operations. In the subsequent chapter we analyse legal basis that have direct or indirect impact on cash operations. We also focus on banking control, which saw the implementation of the European Stability Mechanism, as a response to the last financial crisis. In the next chapter we focus on risks and internal controls. We discuss and define risks of cash and vault operations in detail. Furthermore, we define internal controls, their roles and purpose. We focus on the COSO framework as one of the systems for risk management. We discuss factors and principles of the COSO framework. Practical part of this Dissertation focuses on internal controls review in a selected savings bank branch. We begin with a general introduction of the savings bank, we define the COSO framework factors for the savings bank in general and for the specific branch where we conducted the research. We continue with the description of the research, samples and methods of reviewing established internal controls through control activities. In the final part of the Dissertation we present research results and see how they match our hypothesis set at the beginning.
Keywords:	banks, cash operations, risk management, internal control, COSO

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