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Title:Notranja revizija kot orodje upravljanja v družbi in revizijske komisije v povezavi z zadnjimi spremembami zakona o gospodarskih družbah
Authors:ID Bele, Barbara (Author)
ID Jovanovič, Dušan (Mentor) More about this mentor... New window
Files:.pdf MAG_Bele_Barbara_2020.pdf (2,23 MB)
MD5: C2D8B6459B68FF5771EC153A7A249F31
PID: 20.500.12556/dkum/49a00ef7-99eb-4891-ae91-9412e87c961d
 
Language:Slovenian
Work type:Master's thesis/paper
Typology:2.09 - Master's Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:S porastom konkurenčnosti, globalizacija in s tem kompleksnosti sodobnega trga, so sodobne družbe postavljene pred stalno nove izzive poslovanja, ki se nanašajo na vzdrževanje ravnotežja med različnimi interesi družbenih deležnikov ter na zagotavljanje skladnega in pravilnega poslovanja glede na pravno-formalne zahteve gospodarskega okolja. Korporativno upravljanje zajema različne strateške poslovne procese, s katerimi družbe te funkcije uresničujejo. V dva temeljna stebra korporativnega upravljanja sta se tekom razvoja poslovnih strategij korporacij razvili funkcija notranje revizije in revizijske komisije. Namen magistrskega dela je raziskati prispevek notranje revizije kot orodja za upravljanje v družbi in predstaviti delovanje revizijske komisije v okviru najnovejših določb glede upravljavskih struktur družb. Namen magistrskega dela uresničujemo s podajanjem teoretične razlage ključnih pojmov, analizo vloge notranje revizije v podjetju, vloge revizijske komisije v različnih sistemih upravljanja družb in vloge sodelovanja revizijske komisije pri upravljanju podjetja ter s predstavitvijo ključnih novosti zadnjih novel Zakona o gospodarskih družbah (Uradni list RS, št. 65/09 - uradno prečiščeno besedilo, 33/11, 91/11, 100/11 - skl. US, 32/12, 57/12, 44/13 - odl. US, 82/13, 55/15, 15/17, 22/19 - ZPosS), v nadaljevanju: ZGD-1, v povezavi z raziskovalnim področjem. Z deskriptivno in komparativno metodo raziskovanja, metodo analize in sinteze ter metodo abstrakcije in konkretizacije ugotavljamo, da predstavlja notranja revizija orodje upravljanja v družbi (H1), da se notranja revizija kot orodje upravljanja v družbi in vloga revizijske komisije razlikujeta glede na upravljavsko strukturo družbe (H2) ter da notranja revizija in revizijska komisija prispevata k uspešnemu upravljanju podjetij (H3). Z ustrezno umestitvijo, organizacijo, sestavo in ustreznim delegiranjem nalog in odgovornosti notranje revizije in revizijske komisije lahko družba ključno profitira pri uresničevanju zadanih ciljev ter doseganju gospodarske uspešnosti.
Keywords:korporativno upravljanje, dvotirni sistem upravljanja, enotirni sistem upravljanja, notranja revizija, revizijska komisija, Zakon o gospodarskih družbah.
Place of publishing:Maribor
Publisher:[B. Bele]
Year of publishing:2020
PID:20.500.12556/DKUM-75510 New window
UDC:657.6
COBISS.SI-ID:42002435 New window
NUK URN:URN:SI:UM:DK:3KKHMFQZ
Publication date in DKUM:10.12.2020
Views:1336
Downloads:185
Metadata:XML DC-XML DC-RDF
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:28.11.2019

Secondary language

Language:English
Title:Internal audit as a tool in corporate governance and the audit committee, with key novelties of last amandements of Companies act
Abstract:With the increase of competitiveness, globalization and the complexity of the modern market, contemporary companies are facing new business challenges related to maintaining the balance between different interests of social stakeholders and ensuring consistent and correct business operations in accordance with the legal and formal requirements of the economic environment. Corporate governance encompasses various strategic business processes by which these functions are pursued by companies. Throughout the development of corporations' business strategies, the two fundamental pillars of corporate governance have developed the internal function of internal audit and the audit committee. The purpose of the master's thesis is to investigate the contribution of internal audit as a management tool in the company and to present the work of the audit committee within the framework of the most recent provisions regarding the corporate governance structures. The purpose of the master's thesis is realized by providing a theoretical explanation of key concepts, analyzing the role of internal audit in the company, the role of the audit committee in different systems of corporate governance and the role of participation of the audit committee in managing the company, and by presenting key novelties of the ZGD-1I novelty in connection with the research field. With a descriptive and comparative research method, an analysis and synthesis method and an abstraction and concretization method we show that the internal audit is a tool of corporate governance (H1), that the internal audit as a management tool in the company and the role of the audit committee differ according to the management structure of the company ( H2) and that internal audit and the audit committee contribute to successful corporate governance (H3). By appropriately positioning, organizing, constituting, and properly delegating the tasks and responsibilities of the internal audit and the audit committee, companies can make key profits in achieving their goals and achieving economic success.
Keywords:corporate governance, two-tier management system, one-tier management system, internal audit, audit committee, company law.


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