Posebnosti notranjega revidiranja poslovnih tveganj v bankah

Mahorič, Nuša

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Title:	Posebnosti notranjega revidiranja poslovnih tveganj v bankah
Authors:	ID Mahorič, Nuša (Author) ID Kolar, Iztok (Mentor) More about this mentor...
Files:	MAG_Mahoric_Nusa_2021.pdf (960,58 KB) MD5: 39F00876EC1C3243C098F454288CE69F PID: 20.500.12556/dkum/f55fe55f-6006-4487-8bcb-75a484e78a3c
Language:	Slovenian
Work type:	Master's thesis/paper
Typology:	2.09 - Master's Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	V hitrem tempu življenja, kjer se neprestano dogajajo spremembe v tehniki, modernizaciji, konkurenci v poslovnem okolju, se moramo zavedati, da vse te spremembe prinašajo tudi vedno več novih tveganj in s tem negotovosti tudi v bankah. Zaradi tega tudi bankam preti veliko bančnih tveganj, ki se jim ne morejo izogniti, zato je pomembno, da se obstoječa in nova tveganja spremljajo in upravljajo. V magistrskem delu smo predstavili tveganja, ki so jim banke podvržene, in sicer kreditno, tržno, spremembe obrestne mere, operativno, likvidnostno, makroekonomsko in druga, med katere spadajo uvedbe novih produktov ali tveganja izgube ugleda. Zato je pomembno, da banka najprej prepozna dejavnike tveganj, saj jih šele takrat lahko začne upravljati. Prek realnih primerov so predstavljena poslovna tveganja, kjer vidimo, kako posamezna tveganja banke same opredeljujejo in kakšna načela politike imajo zastavljena za upravljanje posameznih tveganj. Za boljše razumevanje notranje revizije in njenega delovanja spoznamo revizijski postopek, ki zajema načrtovanje revizije, prepoznavanje tveganj, revizijsko testiranje, preučevanje in ocenjevanje obvladovanj tveganj, poročanje o rezultatih in spremljanje odpravljanja slabosti pri upravljanju tveganj. Za širši vpogled v notranje revizije smo opravili tudi intervju z notranjim revizorjem, pri čemer smo spoznali pomembnost te. Za dolgoročno uspešnost banke je pomembno sodelovanje uprave, notranjih revizorjev in revidirancev. Vsi bi se morali zavedati, da delujejo za skupni cilj – za varnost banke. Notranji revizorji pa so tisti, ki so usposobljeni, da to varnost neprestano še posebej preverjajo.
Keywords:	notranja revizija, banke, upravljanje tveganj, revidiranje, intervju
Place of publishing:	Maribor
Publisher:	[N. Mahorič]
Year of publishing:	2020
PID:	20.500.12556/DKUM-78245
UDC:	657.6:336.71
COBISS.SI-ID:	59307523
NUK URN:	URN:SI:UM:DK:FAQRCP6Y
Publication date in DKUM:	13.04.2021
Views:	1269
Downloads:	239
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:	24.11.2020

Secondary language

Language:	English
Title:	Pecularities of internal auditng of business risks in banks
Abstract:	In the fast pace of life, where there are constant changes in technology, modernisation, as well as competition in the business environment, we need to be aware that such changes bring the ever new risks and thus uncertainty in banks. Since banks are threatened by many unavoidable banking risks, it is important that the existing and new risks are monitored and managed. In my master's thesis, I present the risks to which banks are exposed, namely credit risks, market risks, risks connected with interest rate changes, operational risks, liquidity risks, macroeconomic risks, risks connected with implementation of new products, risk of losing reputation and other types of risks. It is therefore important that the bank first identifies its risk factors, as only then can it begin to manage them. Business risks are presented through real-life examples, which show how individual risks are defined by the banks themselves and what policy principles they have set for the management of individual risks. In order to explore the internal audit and its purpose, I discuss the audit process, which includes audit planning, risk identification, audit testing, examination and assessment of risk management, reporting on results and monitoring the elimination of weaknesses in risk management. To gain better insight into the internal audit, I conducted an interview with an internal auditor who clarified why his work is important for the audit process. The cooperation of the Management Board, internal auditors and auditees is important for the long-term success of the bank. Everyone should be aware that they are pursuing a common goal – the security of the bank –, but internal auditors are especially trained to monitor this security in an ongoing manner.
Keywords:	internal audit, banks, risk management, auditing, interview.

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