Revizor 2/2000

Pogledi na svetovanje revizijskih podjetij v strokovni literaturi

(Some Views From Technical Literature on Consulting by Auditing Firms)
Mag. Marija Kozmus Pusar*

Povzetek
Prispevek je namenjen prikazu možnosti in dopustnosti svetovalne dejavnosti, ki jo revizijsko podjetje ali revizor opravlja za naročnike, pri katerih tudi revidira računovodske izkaze, predstavljenemu v strokovni literaturi o reviziji. Rezultati razprav o področjih in obsegu svetovanja revizorjev v strokovni javnosti v tujini kljub dolgotrajnosti in občasni intenzivnosti Še vedno niso enopomenski in jasni. Prispevek nima namena predstaviti dokončnih sklepov; predstavitev razlogov za omejitve in proti njim pa je vendarle lahko v pomoč pri vsakokratnem odločanju o opravljanju nerevizijskih poslov.

Summary
The article presents the possibility and permissibility of consulting the company by the same auditor or auditing firm that carries out the financial audit, as presented in the trade literature on auditing. The outcome of the discussions on the areas and the scope of consulting performed by the auditor, though long-lasting and intensive at times, is yet to become clear and unambiguous in the foreign professional public. This article has no ambitions to make final conclusions; presented arguments - pro et contra - can, though, be of help when making decisions on the provision of non-audit services.

*Marija Kozmus Pusar, mag. ekonomskih znanosti; spec. rev., poobl. rev.; direktorica revizijske družbe Rating, d.o.o., Celje.


2. letna konferenca notranjih revizorjev

(II Annual Conference of Internal Auditors)

Ozaveščenost poslovodstva glede pomena notranjerevizijske službe v gospodarskih družbah stanje na tem področju v slovenskem prostoru

(Awareness Of Management With Regard To The Importance Of The Internal Auditing Service In Commercial Companies)
Milan Jagrič*

Povzetek
Podatki v tej anketi podrobneje predstavljajo razvitost notranjega revidiranja v naši državi. Kažejo, da je razumevanje notranjega revidiranja precej različno pa tudi da so podjetja naklonjena uvedbi kakovostne notranjerevizijske službe.

Summary
The data of the survey present in detail the stage of development of internal auditing in our country. They show that the understanding of internal auditing varies considerably, but they also indicate that enterprises are favourably disposed to implementation of a high quality internal auditing service.

*Milan Jagrič, univ. dipl. ekon.; poobl. rev., preizk. notr. rev.; direktor kontrolinga v Autocommerce, d.d.

 

Vloga zunanjega revizorja pri krepitvi pomena notranjerevizijske službe v gospodarskih družbah

(Role Of External Auditor In The Strengthening Of Internal Auditing Services In Commercial Companies)
Vili Perner*

Povzetek
Uvedbo notranjerevizijske službe v gospodarsko družbo narekujeta predvsem obseg nalog in številnost poslovnih dogodkov, ki jih je treba obdelati in zadovoljivo nadzirati, česar pa ravnateljstvo ne zmore več izvajati sŠmo. Zato uporablja pri reševanju teh problemov storitve notranjih revizorjev. Pri uvajanju notranjerevizijske službe v poslovni sestav gospodarske družbe je lahko zunanji revizor pomemben dejavnik, če zna ravnateljstvu ustrezno predstaviti svoja znanja in spoznanja o nujnosti njenega organiziranja. Zato mora zunanji revizor budno spremljati notranje revidiranje v slovenskih gospodarskih družbah. Zunanji in notranji revizorji moramo v javnosti nastopati enotno ter prek Slovenskega inštituta za revizijo krepiti vlogo in pomen notranjega revidiranja na Slovenskem.

Summary
The implementation of internal auditing within a company is dictated primarily by the extent of tasks and the volume of transactions to be processed and adequately controlled, which no longer can be performed solely by management. As a consequence the management uses the services of internal auditors as help in resolving these problems. External auditor may become a crucial factor in the implementation of internal auditing, if he will be able to introduce his knowledge and experience about internal auditing to the management. Accordingly, the external auditor has to be alert about the status of internal auditing in Slovenian companies. The internal and external auditors must both act united in public and through The Slovenian Institute of Auditors strengthen the role and the position of internal auditing profession in Slovenia.

*Vili Perner, univ. dipl. ekon.; poobl. rev., CPA (Certified Public Accountant), CIA (Certified Internal Auditor), preizk. notr. rev., preizk. davč.; direktor ITEO REVIZIJA, d.o.o.

 

Ozaveščenost poslovodstva glede pomena notranjerevizijske službe pri uporabnikih javnih sredstev

(Awareness of the Management With Regard to the Importance of an Internal Auditing Service With the Users of Public Funds)
Biserka Pogačar*

Povzetek
Prvi del prispevka obravnava odgovornost poslovodstva do organov upravljanja. Ocenjena je na podlagi normativnega urejanja nadziranja, razvijanja kontroliranja ter poročanja o opravljenih nadzorih in odpravljanja ugotovljenih nepravilnosti oziroma pomanjkljivosti. Drugi del govori o obvladovanju tveganj v Zavodu za zdravstveno zavarovanje Slovenije. Podrobneje obravnava tudi odnos poslovodstva do notranjerevizijske službe, in sicer prek njegove pripravljenosti, da za njen razvoj namenja finančna sredstva, pa tudi prek zagotavljanja informacij notranjim revizorjem ter obravnavanja njihovih poročil in sprejemanja popravljalnih ukrepov. Na koncu prispevka so predstavljeni naši predlogi oziroma pobude s ciljem okrepiti kontrolno ozaveščenost v pravnih osebah javnega prava.

Summary
In the first part, the article deals with the accountability of the management to the governing bodies. It has been assessed on the basis of normative rules regarding the supervision, the development of controlling and reporting on the controls performed, and the elimination of irregularities and/or deficiencies found. The second part is devoted to risk management in the Health Insurance institute of Slovenia. It gives a detailed presentation of the management's attitude towards the internal auditing department, shown by its willingness to earmark financial resources for its development and by providing information to internal auditors, considering their reports and adopting corrective measures. The article closes with our proposals and initiatives aiming at the strengthening of control awareness in legal entities of public law.

*Biserka Pogačar, univ. dipl. ekon.; preiz. rač.; vodja notranjerevizijske službe v Zavodu za zdravstveno zavarovanje Slovenije.

 

Ozaveščenost poslovodstva glede pomena notranjerevizijske službe v bankah

(Awareness of the Management With Regard to the Importance of an Internal Auditing Service in Banks)
Metka Turk*

Povzetek
Obvladovanje tveganj je bistvena prvina varnega poslovanja banke, ki dolgoročno ohranja zaupanje vanjo. Bančne uprave se pri tem opirajo na zakonske in druge predpise, ki pa ne zadoščajo, če ni razvita tudi kontrolna ozaveščenost. Zagotoviti jo morajo z oblikovanjem celovitega kontrolnega okolja ter s svojim lastnim vsakodnevnim ravnanjem in širjenjem etičnih vrednot. Za prilagajanje kontrolnih mehanizmov spremembam v poslovanju in njegovi tveganosti so pristojni uprave in druga poslovodstva, sodi pa v okvir tako imenovanega kontrolnega samoocenjevanja (Control Self Assessment). Zahteve regulatorjev in lastnikov bančne uprave k temu še dodatno zavezujejo, zaradi česar morajo uvesti notranjerevizijsko službo. Sodobni notranji revizor usmerja svojo pozornost na številna področja, za katera so pristojne uprave, ter jih preiskuje in analizira, o svojih izsledkih pa sproti obvešča pristojna poslovodstva in jim hkrati priporoča potrebne popravljalne ukrep

Summary
Risk management is an essential element of safe operating in any bank and maintains long-term confidence. Bank management leans on legal and other regulations which are, however, insufficient, if the control awareness has not been developed. They have to provide for it by the establishment of an integral control environment and by their own day-to-day conduct and cultivation of ethical values. The management, within the control self-assessment, is responsible for the adjustment of control mechanisms to the changing business and the risk involved. Bank managers are further committed to implement the internal auditing due to the requirements posed by regulators and owners. A progressive internal auditor directs his attention to various areas within the management's responsibility; he examines and analyses them, and promptly informs the competent managers and advises them about corrective measures required. Of great benefit and help in his activities can be the audit committee that supports bank management and a

*Metka Turk, univ. dipl. ekon.; direktorica službe notranje revizije, Nova Ljubljanska banka, d.d., Ljubljana.

 

Pogled Banke Slovenije na ozaveščenost poslovodstva glede pomena notranjerevizijske službe v bankah

(View of the Bank of Slovenia on Service in Banks)
Mag. Mojca Majič*

Povzetek
Namen tega prispevka je predstaviti pomen, ki ga bančni nadzornik namenja notranjemu revidiranju in notranjerevizijski službi ter ozaveščenosti poslovodstva glede uvedbe in delovanja notranjerevizijske službe. Z novim zakonom o bančništvu (Uradni list RS, št. 7/99), ki pomeni korak naprej pri dozorevanju slovenske bančne ureditve, je ustrezno opredeljena tudi vloga notranjerevizijske službe. Hkrati s tem pa se je uveljavilo načelo učinkovitega bančnega nadzora, ki poudarja pomembnost ustreznega notranjega nadzora in učinkovitega ustroja notranjih kontrol. Bistveno je namreč, da ima banka oblikovan ustroj notranjih kontrol in da ta tudi deluje, motiv za učinkovito delovanje notranjih kontrol pa je potreba po obvladovanju poslovnih tveganj, ki jim je poslovanje banke nenehno izpostavljeno. In če notranjerevizijska služba izpolnjuje vse zakonske zahteve ter če notranji revizorji delujejo skladno s standardi notranjega revidiranja

Summary
The purpose of the article is to show the significance that the bank supervisor attaches to internal auditing and to the awareness of the management regarding the implementation and functioning of the internal auditing service. The role of the internal auditing service has been properly defined in the new Banking Act (OG RS, No.7/99) which represents a step forward in the maturing of Slovenian banking system. Along with it, the principle of efficient banking supervision has been implemented, recognizing the significance of appropriate internal supervision and an effective structure of internal controls. It is namely essential that the bank has a well-established and operating system of internal controls motivated by the need to manage business risks to which a bank is always exposed. If the internal auditing service fulfils all statutory requirements and internal auditors act in compliance with internal auditing standards and their code of professional ethics, they constitute a solid support to bank superviso

*Mojca Majič, mag. ekonomskih znanosti, univ. dipl. ekon.; poobl. rev., preizk. notr. rev., direktorica nadzora bančnega poslovanja v Banki Slovenije.