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Title:REVIDIRANJE SISTEMA NOTRANJIH KONTROL V KNJIGOVODENJU STORITVENEGA PODJETJA
Authors:Kolenc, Maja (Author)
Lutar Skerbinjek, Andreja (Mentor) More about this mentor... New window
Files:.pdf VS_Kolenc_Maja_2009.pdf (622,15 KB)
 
Language:Slovenian
Work type:Undergraduate thesis (m5)
Organization:EPF - Faculty of Business and Economics
Abstract:Diplomska naloga je sestavljena iz dveh delov: teoretičnega in praktičnega. V teoretičnem delu smo proučili sistem notranjih kontrol, kontrolni pristop revidiranja računovodskih izkazov ter opredelili okvir notranjih kontrol v knjigovodenju. Teoretična spoznanja smo uporabili na praktičnem primeru. Na primeru podjetja smo izvedli praktični del diplomskega dela. Pridobili smo spoznanja o poslovanju podjetja, ki se navezujejo na finančno poročanje. Z uporabo kontrolnega pristopa revidiranja računovodskih izkazov smo pridobili razumevanje o računovodskih aktivnostih za izbrane procese. Pri tem smo opredelili pomembna tveganja in kontrole, ki obvladujejo več kot eno od navedenih tveganj. Za izbrane kontrole smo izvedli preizkušanje zasnove ter stalno in učinkovito delovanje. Ugotovili smo, da ima obravnavano podjetje vzpostavljene tako aktivne kot pasivne notranje kontrole ter da vodstvene kontrole nadzorujejo delovanje temeljnih kontrol. Za notranje kontrole, ki smo jih preizkusili, smo ugotovili, da so ustrezno zasnovane ter delujejo na način, ki zagotavlja preprečevanje ter odkrivanje in odpravljanje napak in prevar.
Keywords:Sistem notranjih kontrol, notranje kontrole, revidiranje notranjih kontrol, knjigovodenje, storitvena dejavnost, naris poteka.
Year of publishing:2009
Publisher:[M. Kolenc]
Source:Celje
UDC:657.6
COBISS_ID:10036764 Link is opened in a new window
Views:2470
Downloads:560
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:AUDITING OF INTERNAL CONTROL SYSTEMS IN A SERVICE COMPANY ACCOUNTING
Abstract:The graduate work consists of two parts: theoretical and practical. The theoretical part includes the knowledge of the internal control system, the control approach to auditing the financial statements and identifies internal control framework in the bookkeeping. In the second part we have applied theoretical knowledge on the practical case. The practical part we have performed on the example of one company. We have obtained an understanding of the business process, relevant to financial reporting. Using the control approach of auditing we have, for significant parts of business process, researched an understanding of the accounting activities. In this part we have identified the significant risk points and those controls that cover more than one significant risk point. For selected controls we have performed the test of design and test of operating effectiveness. We have found that the accounting system in the company has built-in active and passive internal controls. The internal control system is performed in the way, that the managerial controls are controlling operation of key controls. We have found that the internal controls are properly designed and practically capable of effectively preventing or detecting and correcting misstatements and fraud.
Keywords:Internal control system, internal control, control evaluation in auditing, bookkeeping, service activities, flowchart.


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