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Title:Oblika organiziranosti notranjega revidiranja v sistemu javnega holdinga
Authors:Korošec, Mojca (Author)
Korpič Horvat, Etelka (Mentor) More about this mentor... New window
Files:.pdf MAG_Korosec_Mojca_2016.pdf (1,03 MB)
 
Language:Slovenian
Work type:Master's thesis/paper (mb22)
Organization:PF - Faculty of Law
Abstract:Poslovodenje podjetij se sooča z nenehnimi spremembami, usmerjenostjo v prihodnost in iskanjem sinergij za doseganje konkurenčnih prednosti v razvitem poslovnem okolju. Poslovni procesi v velikih podjetjih so vedno bolj kompleksni, zaradi česar poslovodstvu ne omogočajo neposrednega nadzora nad njimi. Ker se poslovodstva in lastniki zavedajo, da je za dolgoročno dosego ciljev potrebno sistematično upravljanje in nadzorovanje poslovnih procesov v podjetju, pa krepijo vlogo notranje revizije v njem. K navedenemu jih spodbujajo tudi smernice iz okolja, ki spodbuja zavedanje o sistematičnem uvajanju korporativnega upravljanja v podjetja. Pri korporativnem upravljanju podjetja pa ima svoj prispevek tudi notranja revizija. Notranja revizija v podjetju deluje s ciljem, da so glavna tveganja v organizaciji obvladovana in dolgoročni cilji družbe doseženi. Podrejena je neposredno poslovodstvu, ne opravlja operativnih nalog in deluje neodvisno na podlagi etičnih pravil, veljavnih standardov stroke in notranjih aktov družbe. Oblika njene organiziranosti je v javnih podjetjih oz. v skupini javnih podjetij, to je javnem holdingu, za razliko od proračunskih uporabnikov, bank in zavarovalnic, v celoti prepuščena odločitvi poslovodstva. Na podlagi opredeljenih kriterijev, sem v magistrskem delu sistematično analizirala možne oblike organiziranosti notranjerevizijske službe v javnem holdingu in proučevala njihove prednosti in slabosti. Ocenjujem, da je za skupino javnih podjetij, ki so povezana v javni holding kot matično družbo, najbolj primerna oblika centralizirano organizirana notranjerevizijska služba. Z navedeno obliko organiziranosti se lahko dosega najboljši rezultat glede kakovost izvedenih notranjih revizij ter stroškovno učinkovitost, ob zagotavljanju neodvisnosti notranje revizije, kot temeljne lastnosti za učinkovito doseganje ciljev. V nalogi sem proučevala tudi vpliv sodelovanja nadzornega sveta in notranjega revizorja na neodvisnost slednjega. Ugotovila sem, da potrebnost podajanja soglasij nadzornega sveta na ključne akte notranje revizije (k aktu, s katerim se urejajo namen, pomen in naloge notranje revizije ter k letnemu in večletnemu načrtu dela notranje revizije), njuna medsebojna komunikacija ter podajanje informacij notranjega revizorja o poslovanju družbe nadzornemu svetu, krepijo neodvisnost notranjega revizorja in učinkovitost nadzornega sveta pri nadziranju poslov organizacije.
Keywords:javni holding, javno podjetje, notranje revidiranje, notranja revizija, notranjerevizijska služba, centralizirana organiziranost notranjerevizijske službe, nadzorni svet
Year of publishing:2016
Source:Maribor
NUK URN:URN:SI:UM:DK:5BZGJFHM
Views:756
Downloads:39
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Categories:PF
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Secondary language

Language:English
Title:Organisational format of internal audit service in a public holding company
Abstract:Corporate management is faced with continuous change, orientation towards the future, and the search for synergies in order to gain competitive advantages in a well-developed business environment. Business processes in large companies are becoming ever more complex, as a result of which the management is confronted with the inability of exercising supervision over them. Since the management and the owners are aware of the fact that achieving long-term goals requires a systematic approach in managing and overseeing business processes in companies, they strengthen the role of internal audit services. Besides this, they are encouraged by trends in the business environment which raise the awareness of systematically adopting corporate governance, and internal audit is a key part of corporate governance. The aim of internal audits in companies is to manage risks and achieve long term goals. The internal audit service is answerable directly to the management of the company, it does not perform operative tasks, and it operates independently on the basis of ethical principles, valid standards of the profession, and in line with internal instruments of incorporation. The organizational structure of internal audit services in public undertakings or in groups of public undertakings, i.e. public holding companies, is entirely – in contrast to budget users, banks and insurance companies - up to the management. On the basis of defined criteria, I analysed possible organisational formats of internal audit services in a public holding company, and I examined their advantages and disadvantages. I belive that the most appropriate organisational format for a group of public undertakings, which are related to a public holding company as its parent company, is the format of a centrally organised internal audit service. The above mentioned organisational format enables achieving the best results regarding the quality of audits, and cost efficiency while guaranteeing independence of the internal audit as the key factor of meeting goals successfully. In my thesis I examined the influence of the cooperation between the supervisory board and the internal audit service on the independence of the latter. I established that the necessity of obtaining the consent of the supervisory board to key acts of the internal audit service (to the act governing the purpose, the significance and the tasks of the internal audit), the communication between them, and the internal audit service informing the supervisory board about the performance of the undertaking, strengthen the independence of the internal auditor and the efficiency of the supervisory board in overseeing the operations of the organisation.
Keywords:public holding company, public undertaking, internal auditing, internal audit, internal audit service, centrally organised internal audit service, supervisory board


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