Notranja revizija po noveli  ZGD-1K

Radolič, Nuša

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Title:	Notranja revizija po noveli ZGD-1K
Authors:	ID Radolič, Nuša (Author) ID Podgorelec, Peter (Mentor) More about this mentor...
Files:	UN_Radolic_Nusa_2021.pdf (760,44 KB) MD5: 4759C3BD2C0283F8986ACACF49BEE04E PID: 20.500.12556/dkum/f40fa993-9245-421c-a30e-a6a235b97d23
Language:	Slovenian
Work type:	Bachelor thesis/paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Nadziranje je ključna funkcija v izvajalnem, informacijskem in upravljanjem sistemu podjetja, ki so pomembni za njegovo učinkovito delovanje. Najkompleksnejša in najzahtevnejša vrsta nadziranja je revidiranje, kjer gre za strokovno izražanje mnenja o resnični oziroma realni in pošteni sliki nastanka revidiranega dejanja in njegovi uresničitvi. Poznamo več vrst revidiranj, v diplomskem delu pa se bomo osredotočili na notranjo revizijo. Njena naloga je zagotavljanje pravilnosti informacij, ki vstopajo ter izstopajo iz informacijskega sistema in zanesljivosti ter popolnosti informacij v upravljalnem sistemu, ki so potrebne za odločanje. Vloga notranjega revizorja je izredno pomembna, saj je zraven uprave pomemben vir informacij nadzornega sveta, ki ima nadzorno funkcijo v podjetju. Uprava je lahko namreč poleg zaposlenih tista, ki izvršuje prevare. V tem primeru lahko zakrije neugodne informacije, ena izmed nalog notranjega revizorja pa je, da odkriva te prevare in jih upošteva v letnem poročilu oziroma da deluje nepristransko in neodvisno. Ker pa je notranji revizor v neki meri podrejen upravi, sta lahko načeli nepristranskosti in neodvisnosti ogroženi, zaradi česa je bil 2021 v noveli ZGD-1K dopolnjen 281.a člen, ki ureja notranjo revizijo. Glavni cilj je bil povečati to neodvisnost notranjega revizorja, hkrati pa so bile določene strokovne podlage za izvajanje notranjega revidiranja in pa minimalni pogoji, ki jih mora dosegati oziroma imeti vodja notranje revizije ter izvajalci notranje revizije, kar je okrepilo strokovnost in profesionalnost stroke. Same dopolnitve 281.a člena v noveli ZGD-1K smo primerjali z predhodnim 281.a členom v noveli ZGD-1I, ki je bila sprejeta leta 2015 in zapisali naše ugotovitve o spremembah, ki jih je doprinesla nova zakonodaja.
Keywords:	nadziranje, notranja revizija, novela ZGD-1K, dvotirni sistem
Place of publishing:	[Maribor
Publisher:	N. Radolič
Year of publishing:	2021
PID:	20.500.12556/DKUM-79934
UDC:	657.6:347.7
COBISS.SI-ID:	84067075
Publication date in DKUM:	09.11.2021
Views:	1359
Downloads:	99
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:	23.08.2021

Secondary language

Language:	English
Title:	Internal audit by the amendment of companies act ZGD-1K
Abstract:	Supervision is the key function in business execution, information and management system in the company, which are important for its efficient working. The most complex and demanding type of supervision is audit. It is the process of expressing professional opinion about true or realistic and fair view of the origin of audit’s act and its actualization. There are multiple types of audit, however in this work we will focus on internal audit. Internal audit tasks are to provide correctness of information that come in and exit information system and reliability and completeness of information in management system that are required for decision-making. The role of internal auditor is extremely important because apart from management he/she is an important source of information for supervisory board that has an supervisory function in a company. Beside employees, management can be the one that commit fraud. In that case it can impede unpleasant information. One of the main tasks of internal auditor is to discover such frauds and include them in a yearly report or so act impartial and independent. Because internal auditor is somehow subdued to management, the impartial and independent principle can be in danger, which is why there was a replenishment of article 281.a in the amendment to the ZGD-1K in year 2021, that regulates internal audit. The main goal was to increase indepedence of internal auditor and at the same time there were defined minimal conditions that need to be fulfilled by internal audit leader and performers of internal audit, which strengthen the proficiency and professionalism of internal audit profession. We have compared the replenishment of 281.a article in the amendment to the ZGD-1K with the previous 281.a article in the amendment to the ZGD-1I, that was accepted in year 2015. According to that we have written our findings about the changes that were contributed by the new law.
Keywords:	monitoring, internal audit, amendment to the ZGD-1K, two-tier system

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