Revizor 12/2000

Ustroj notranjih kontrol in ureditev notranjega revidiranja pri neposrednih uporabnikih državnega proračuna

(The System Of Internal Controls And The Regulation Of Internal Audits With Direct Budget Users)
Mira Lesjak*

Povzetek
V Republiki Sloveniji je pravni okvir finančnega nadzora pri neposrednih uporabnikih sredstev iz državnega proračuna zakon o javnih financah (odslej ZJF). S tem zakonom je Republika Slovenija opredelila temelje ustroja notranjih kontrol in ureditve notranjega revidiranja. Ustroj notranjih kontrol je ustroj postopkov in odgovornosti zaposlenih pri uporabniku, notranja revizija pa je poznejša računovodsko-finančna revizija ter revizija učinkovitosti, gospodarnosti in uspešnosti (Three Es' - Economy, Efficiency and Effectiveness).

Summary
The Public Finance Act is the legal framework for the control of direct budget spending units in the Republic of Slovenia. By this Act, Slovenia has set up the basis for the system of internal controls and internal auditing. Internal controls shall be organized as a system of procedures and responsibilities of the staff employed by direct budget users. Internal audit shall comprise the subsequent financial audit as well as the performance audit ('Three Es' - Economy, Efficiency and Effectiveness).

*Mira LESJAK, univ. dipl. ekon., študentka podiplomskega študija, smer računovodstvo in revizija na Ekonomsko-poslovni fakulteti v Mariboru; notranja revizorka na Ministrstvu za finance. Domači naslov: Borštnikova 33, Maribor; telefonska številka v službi: 01 478 5536; elektronska pošta: mira.lesjak@mf-rs.si.


2. mednarodna konferenca INTOSAI o notranjih kontrolah

(2nd International Conference on Internal Control)
Zdenka Vidovič*

Povzetek
Članek povzema dogajanja na II. mednarodni konferenci INTOSAI o notranjih kontrolah vrhovnih revizijskih organizacij in referate uglednih strokovnjakov za področje notranjega kontroliranja s celega sveta na njej. Vsebuje povzetke prispevkov o odgovornosti ravnateljstva pri postavitvi in delovanju ureditev notranjega kontroliranja, o vlogi notranjih in zunanjih revizorjev pri ocenjevanju notranjega kontroliranja in spremljanju uresničevanja priporočil zunanje- notranjerevizijske službe ter o vrednotenju tveganj pri kontroliranju v decentraliziranem okolju. Na koncu predstavlja še izsledke ankete, ki jo je opravil Odbor za standarde notranjega kontroliranja INTOSAI, in predloge za prenovo smernic za standarde notranjega kontroliranja INTOSAI.

Summary
This article sums up the events of the II. International Conference on Internal Controls in Supreme Audit Institutions. It reviews papers presented by internal control experts from all parts of the world. It contains short abstracts from papers on the following topics: management responsibility for the establishment and operation of internal control systems; the role of internal and external auditors in the evaluation of internal controls; follow up of recommendations of external and internal auditing units; and risk assessment in a decentralized environment. At the end, the article presents the results of a survey undertaken by the INTOSAI Internal Control Standards Committee and the proposals for revision of INTOSAI Guidelines for Internal Control Standards.

*Zdenka Vidovič, univ. dipl. ekon., spec. rev., poobl. rev.; članica Računskega sodišča Republike Slovenije. Domači naslov: Kuštanovci 72, 9202 Mačkovci.


3. letna konferenca notranjih revizorjev

(The Third Annual Conference of Internal Auditors)
Nataša Knafelc Žohar*

Povzetek
Slovenski Inštitut za revizijo in odbor sekcije za notranjo revizijo sta v Ribnem pri Bledu 9. in 10. novembra 2000 priredila 3. letno konferenco notranjih revizorjev. V članku bodo predstavljeni najpomembnejši sklepi o temah, obravnavanih na konferenci.

Summary
The Slovenian Institute of Auditors and its Internal Auditing Section Committee organized the Third Annual Conference of Internal Auditors which was held in Ribno in November 2000. The article presents the most important conclusions to the topics discussed at this years' conference.

*Nataša Knafelc Žohar, univ. dipl. ekon.; preizk. notr. rev.; direktorica službe notranje revizije v Banki Celje, d. d. Domači naslov: Cesta na grad 69, 3000 Celje.


Računovodsko obravnavanje pokojninskih načrtov delodajalcev v svetu in pri nas

(Accounting Treatment of Employers Retirement Schemes in the World and in Our Country)
Štefan Kuhar*

Povzetek
Z novim zakonom o pokojninskem in invalidskem zavarovanju, ki je začel veljati s 1. januarjem 2000, so dobili tudi slovenski delodajalci možnost, da oblikujejo za svoje zaposlene pokojninske načrte, s katerimi jim lahko zagotovijo dodatno pokojnino. K njihovemu oblikovanju jih spodbujajo tako davčne olajšave pri obračunu davka od dobička, ki jim jih priznava država za vplačane premije vanje, kakor tudi to, da bodo s tem delavca v trenutku, ko bo izpolnil pogoje za upokojitev, "prisilili" v upokojitev. Oblikovanje pokojninskih načrtov ima tudi ugodne narodnogospodarske posledice, saj bodo pokojninski skladi z zbranimi sredstvi nastopali kot pomemben povpraševalec na kapitalskem trgu. Računovodsko evidentiranje vplačanih premij v pokojninske sklade v Sloveniji bo moralo temeljiti na Slovenskih računovodskih standardih, ob upoštevanju rešitev, uporabljanih v tujini, ki so skladne z našimi in mednarodnimi računovodskimi standardi.

Summary
With the new Pension and Disability Insurance Act which came into force on 1 January 2000, Slovene employers were given the possibility to establish retirement schemes for their employees through which they can provide them with additional pensions. The establishment of retirement schemes is being encouraged by tax credit on profits tax, recognized by the Government for paid premiums, as well as by the fact that employers can now "force" their employees into retirement in the very minute they fulfill all the requirements. The formation of retirement schemes also has some favorable consequences in terms of national economy, the assets accumulated in pension funds will increase the demand in the capital market. Accounting record keeping of premiums paid into pension funds in Slovenia will have to be based on Slovenian accounting standards, considering the solutions applied abroad and in accord with Slovenian and international accounting standards.

*Štefan Kuhar, univ. dipl. ekon., študent magistrskega študija ekonomija in poslovne vede na Ekonomsko-poslovni fakulteti v Mariboru, smer računovodstvo in revizija. Domači naslov: Tešanovci 83, 9226 Moravske Toplice.