Stanje državnega notranjega revidiranja v Sloveniji

Lülik, Stanka

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Title:	Stanje državnega notranjega revidiranja v Sloveniji
Authors:	ID Lülik, Stanka (Author) ID Kolar, Iztok (Mentor) More about this mentor...
Files:	MAG_Lulik_Stanka_2023.pdf (2,33 MB) MD5: DA36D5F0466169D4BDA2928CB305723E
Language:	Slovenian
Work type:	Master's thesis/paper
Typology:	2.09 - Master's Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Magistrsko delo obravnava pomen in vlogo revidiranja javnega sektorja v Sloveniji, pravni okvir državnega notranjega revidiranja, posebnosti različnih načinov organiziranja notranje revizije proračunskih uporabnikov in stanje državnega notranjega revidiranja v Sloveniji. Problemi državnega notranjega revidiranja v Sloveniji so naslednji: državno notranje revidiranje je pri več kot polovici proračunskih uporabnikov zgolj funkcija skladnosti (zakonitosti) poslovanja; državno notranje revidiranje v več kot polovici primerov izvajajo zunanji izvajalci storitev notranjega revidiranja in državno notranje revidiranje v Sloveniji pri več kot polovici proračunskih uporabnikov ne spremlja kakovosti svojega delovanja. Rezultati lastne raziskave kažejo, da je največ nalog notranjega revizijskega posla/lov predstavljalo notranje revidiranje skladnosti (zakonitosti), podobno navajajo tudi podatki Urada RS za nadzor proračuna, in sicer predstavljajo pregledi pravilnosti poslovanja 87 % vseh izvedenih notranjerevizijskih pregledov. Opravili smo lastno raziskavo med proračunskimi uporabniki z državnim notranjim revidiranjem. Pri tem smo zbrali 270 odgovorov, in sicer 61 % ali 166 anketirancev je izbralo odgovor »Z zunanjimi izvajalci storitev notranjega revidiranja«, 25 % ali 67 anketirancev odgovor »S skupno notranjerevizijsko službo«, preostalih 14 % oz. 37 anketirancev pa »Z lastno notranjerevizijsko službo«. Da je notranje revidiranje z najemom zunanjega izvajalca že vrsto let prevladujoča oblika zagotavljanja notranjega revidiranja proračunskih uporabnikov, ugotavlja Urad Republike Slovenije za nadzor proračuna. Spremljanje kakovosti delovanja se je v vprašalniku preverjalo z vprašanjem, »Kako spremljate kakovost delovanja notranjega revidiranja (kakovost opravljene notranje revizije, kakovost notranjerevizijskega poročila, priporočila notranje revizije, strokovnost izvajalcev notranjega revidiranja)?« Največ odgovorov, 45 %, je bilo, »Ne spremljamo«. Večina proračunskih uporabnikov v Sloveniji ne spremlja kakovosti delovanja.
Keywords:	revidiranje javnega sektorja, pravila državnega notranjega revidiranja, načini organiziranja notranje revizije proračunskih uporabnikov, stanje državnega notranjega revidiranja v Sloveniji, izzivi državnega notranjega revidiranja v Sloveniji.
Place of publishing:	Maribor
Publisher:	S. Lülik
Year of publishing:	2023
PID:	20.500.12556/DKUM-85733
UDC:	657.63
COBISS.SI-ID:	180901891
Publication date in DKUM:	15.01.2024
Views:	399
Downloads:	124
Metadata:
Categories:	EPF
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Licences

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

Link:	http://creativecommons.org/licenses/by-nd/4.0/
Description:	Under the NoDerivatives Creative Commons license one can take a work released under this license and re-distribute it, but it cannot be shared with others in adapted form, and credit must be provided to the author.
Licensing start date:	07.09.2023

Secondary language

Language:	English
Title:	State of the Governmental Internal Auditing in Slovenia
Abstract:	The master's thesis deals with the importance and role of public sector auditing in Slovenia, the legal framework of state internal auditing, the specifics of different ways of organizing internal audits of budget users and the state of state internal auditing in Slovenia. The problems of state internal auditing in Slovenia are as follows: in more than half of budget users, state internal auditing is a mere function of business compliance (legality); state internal auditing in more than half of cases is carried out by external providers of internal auditing services, and state internal auditing in Slovenia does not monitor its quality of operation in more than half of budget users. The results of our research show that most of the tasks of the internal audit business/hunting were internal audits of compliance (legality), similarly stated by the data of the Office of the Budget Control of the Republic of Slovenia, namely inspections of the regularity of operations represent 87% of all performed internal audits. We conducted our own survey among budget users with state internal auditing, in which we collected 270 responses, namely 61% or 166 respondents, chose the answer “With external providers of internal auditing services,” 25% or 67 respondents, “With a joint internal audit service,” the remaining 14% or 37 respondents have their own internal audit department. The Office of the Republic of Slovenia for Budget Control notes that internal auditing by hiring an external contractor has been the dominant form of ensuring internal auditing for budget users for many years. The monitoring of the quality of operation was checked in the questionnaire with the question, »How do you monitor the quality of the operation of internal auditing (quality of performed internal audit, quality of internal audit report, recommendations of internal audit, expertise of internal auditing providers)?« The majority of responses, 45%, were »We do not monitor.« The majority of budget users in Slovenia do not monitor the quality of operation.
Keywords:	auditing of the public sector, rules of state internal auditing, ways of organizing internal audit of budget users, state of state internal auditing in Slovenia, challenges of state internal auditing in Slovenia

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