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Naslov:PERCEPCIJA VLOGE IN UČINKOVITOSTI NOTRANJE REVIZIJE PRI UPORABNIKIH V FARMACEVTSKI DEJAVNOSTI
Avtorji:Rataj Siročić, Mira (Avtor)
Koletnik, Franc (Mentor) Več o mentorju... Novo okno
Tominc, Polona (Komentor)
Datoteke:.pdf MAG_Rataj_Sirocic_Mira_2011.pdf (1,94 MB)
 
Jezik:Slovenski jezik
Vrsta gradiva:Magistrsko delo (m2)
Organizacija:EPF - Ekonomsko-poslovna fakulteta
Opis:Notranja reviyija je danes v poslovnem svetu prepoznana kot ključna aktivnost, ki je prešla že različne faze. Če je včasih delovala v smislu naknadnega odkrivanja nepravilnosti in napak v sistemu notranjih kontrol ter skladnosti s pravili, pa se v sedanjih globalnih in kriznih časih njena vloga spreminja v smer proaktivnega delovanja in partnerskih odnosov med vsemi deležniki (poslovodstvom, revidiranci, revizijskimi komisijami/odbori itd.). S tem se povečuje tudi njena učinkovitost ter dodajanje vrednosti organiyaciji.
Ključne besede:notranje revidiranje, vloga notranje revizije, učinkovitost, dodana vrednost, sistem notranjih kontrol, uprava, računovodja, revidiranci, upravljanje, revizijska komisija, obvladovanje tveganj, tveganje prevar, mednarodni standardi strokovnega ravnanja pri notranjem revidiranju, kodeks strokovnih načel, kodeks poklicnoetičnih načel, podajanje zagotovil, svetovanje, farmacevtska dejavnost
Leto izida:2011
Založnik:M. Rataj Siročič
Izvor:[Maribor
UDK:657.6
URN:URN:SI:UM:DK:WTCDGC2G
COBISS_ID:10780188 Povezava se odpre v novem oknu
Število ogledov:1900
Število prenosov:272
Metapodatki:XML RDF-CHPDL DC-XML DC-RDF
Področja:EPF
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Sekundarni jezik

Jezik:Angleški jezik
Naslov:PERCEPTION OF THE ROLE AND EFFICIENCY OF INTERNAL AUDIT FOR THE USERS IN THE PHARMACEUTICAL INDUSTRY
Opis:Internal audit is a key activity in the business world today and has already passed various stages of development. If internal audit used to work in terms of subsequent detection of irregularities and errors in the system of internal controls and compliance with the rules, its role in the current time of globalization and crisis is changing in the direction of proactive action and partnerships between all stakeholders (management, auditees, audit committee / committees, etc.). This also increases its efficiency and adding value to the organization. The legal regulations in this field (International Standards for the Professional Practice of Internal Auditing and the Code of Internal Audit Principles, the Code of Professional Ethics for Internal Auditors, etc.) have been supplemented and upgraded throughout the development phase of the internal audit. All this is a good basis for internal auditors to contribute to long-term orientation of each organization, to risk management, including risk of fraud. Their basic purpose is to provide assurance and consulting activities. As all the global economy, the pharmaceutical business is faced with increasing complexity of operations, competitiveness and risk. Ethical issues often arise. However, it is one of the most intense, most innovative, most propulsive and most profitable industrial sectors, which is in a period of profound change. Companies in this sector are making strategic alliances, acquisitions and other forms of acquisitions are frequent. Given the mentioned facts, the role of internal audit in the sector is very important. Factors to evaluate the efficiency of internal audit activities are also important. The empirical study presented in this thesis has shown that studied users in this sector, value the individual roles of internal audit and performance factors higher than the average. Moreover, there are no statistically significant differences among the key stakeholders in the perception of the individual roles and performance factors of internal audit, which is very important and a significant opportunity for further development of internal audit in this sector, as well as in other sectors.
Ključne besede:internal auditing, the role of internal audit, efficiency, value added, the system of internal controls, management, accountant, auditees, governance, audit committee, risk management, fraud risk, the International Standards for the Professional Practice of Internal Auditing, the Code of Internal Audit Principles, the Code of Professional Ethics for Internal Auditors, giving assurance, consulting, pharmaceutical activity


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