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Title:VPLIV OBLIKE ORGANIZIRANOSTI NOTRANJEREVIZIJSKE DEJAVNOSTI NA ZAGOTAVLJANJE NEODVISNOSTI NOTRANJEGA REVIZORJA V SLOVENSKIH OBČINAH
Authors:ID Kramberger, Špela (Author)
ID Kolar, Iztok (Mentor) More about this mentor... New window
Files:.pdf MAG_Kramberger_Spela_2016.pdf (1,88 MB)
MD5: 3C6B39FC3070D501C7E4F0D97148BE05
 
Language:Slovenian
Work type:Master's thesis
Typology:2.09 - Master's Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Opravljena analiza preteklih domačih in tujih empiričnih raziskav iz različnih držav in časovnih obdobjih je pokazala, da med domačimi in tujimi avtorji (Koletnik, 2007; Ahlawat in Lowe, 2004; Žnidar, 2009; James, 2003; Martin in Lavine, 2000; Sharma in Subramaniam, 2005; Alzeban in Gwilliam, 2010; Gramling in Vadervelde, 2006) s področja neodvisnosti in objektivnosti notranjih revizorjev prevladuje mnenje, da zaposleni notranji revizorji težje zagotavljajo samostojnost, neodvisnost, nepristranskost ter objektivnost kot zunanji izvajalci notranjega revidiranja, saj je zaposlenemu notranjemu revizorju težko zagotavljati resnično neodvisnost (James, 2003). Medtem pa nekateri avtorji (Cameran, Marra in Pettinicchio, 2013; Dickins in O´Reilly, 2009; Selim in Yiannakas, 2000) opozarjajo prav na nasprotno, in sicer, da je neodvisnost in kakovost notranje revizije lahko resno ogrožena tudi z zunanjim izvajanjem notranje revizije. Ugotavljamo, da so raziskave na tem področju omejene na nekaj študij, rezultati pa mešani.
Keywords:Notranja revizija, državni notranji revizor, neodvisnost, osebna nepristranskost, objektivnost, samostojnost, vpliv, mednarodni standardi notranjega revidiranja, kodeks strokovnih načel in kodeks poklicno etičnih načel, kakovost, različne oblike organiziranosti notranje revizije, lastna služba, skupna notranjerevizijska služba, zunanji izvajalec, slovenske občine, Skupnost občin Slovenije
Place of publishing:[Maribor
Publisher:Š. Kramberger
Year of publishing:2016
PID:20.500.12556/DKUM-57891 New window
UDC:657.6
COBISS.SI-ID:12423452 New window
NUK URN:URN:SI:UM:DK:GUJDBSB3
Publication date in DKUM:04.08.2016
Views:1753
Downloads:212
Metadata:XML DC-XML DC-RDF
Categories:EPF
:
KRAMBERGER, Špela, 2016, VPLIV OBLIKE ORGANIZIRANOSTI NOTRANJEREVIZIJSKE DEJAVNOSTI NA ZAGOTAVLJANJE NEODVISNOSTI NOTRANJEGA REVIZORJA V SLOVENSKIH OBČINAH [online]. Master’s thesis. Maribor : Š. Kramberger. [Accessed 23 April 2025]. Retrieved from: https://dk.um.si/IzpisGradiva.php?lang=eng&id=57891
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Secondary language

Language:English
Title:INFLUENCE OF FORMS OF ORGANIZATION OF INTERNAL AUDIT TO ENSURE THE INDEPENDENCE OF THE INTERNAL AUDITOR IN SLOVENIAN MUNICIPALITIES
Abstract:Outsourcing and co-sourcing of internal audit services have become widespread in recent years (Er Ernest in Young, 2006; Caplan in Kirschenheiter, 2000) and it is in practice very often (Subramaniam, Ng and Carey, 2004). Are outside providers more or less objective than in-house internal auditor? Research in this area is limited to a few studies and results are mixed. It has been argued (over the domestic and foreign empirical studies,) that an outsourced provider may be more independent that an in-house internal audit function as it is difficult for an employee to be truly independent of management (James, 2003). In contrast, there are also factors that could affect the objectivity and quality of outsourced providers in the same way that external auditor.
Keywords:Internal audit, independance, objectivity, influence, International standards for the professional practice of internal auditing, influence, Code of Ethics, Code of professional principles, in-house internal audit function, outsourcing and co-sourcing internal audit activities, Slovenian municipalities, Assotiation of Municipalities and Towns of Slovenia.


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