Revizor 9/2002

Vrednotenje prispevka notranje revizije k dodani vrednosti organizacije

(Valuation of Internal Audit Contribution to the Value Added of the Company)
Mag. Anica Nemec

Povzetek
Nova opredelitev notranjega revidiranja poudarja vlogo notranjega revizorja kot svetovalca in ustvarjanje dodane vrednosti kot pri preostalih poslovnih funkcijah v organizaciji. Čeprav je notranjerevizijska služba s svojimi priporočili povečevala dodano vrednost v organizaciji tudi v preteklosti, pa sta njen obstoj in nadaljnje delovanje še kako povezana z njenim prispevkom k doseganju enotno zastavljenih ciljev v organizaciji. Če ne povečuje dodane vrednosti, se poslovodstvo lahko odloči za uporabo zunanjih notranjerevizijskih storitev ali pa jo celo ukine, še posebej če ni zakonsko predpisana.
Koristi od delovanja notranjerevizijske službe je pogosto težko izmeriti; po svoji naravi so lahko neoprijemljive ali pa se pojavljajo pri različnih poslovnih funkcijah in v različnih obdobjih. Uspešnost notranjerevizijske službe je povezana predvsem z usklajenostjo njenega delovanja s standardi strokovnega ravnanja pri notranjem revidiranju in ustanovno listino ali pravilnikom o njenem delovanju. Vendar je treba ugotavljati in spremljati njen prispevek k povečanju koristi in izboljšanju delovanja organizacije. V prispevku bodo predstavljeni možni načini spremljanja uspešnosti delovanja notranjerevizijske službe v organizaciji z uporabo metode revidiranja dosežkov. Po njej se ugotavlja uspešnost notranjerevizijske službe prek merjenja vložkov vanjo (gospodarnost), procesov (učinkovitost) in izložkov iz nje (uspešnost).

Summary
In the new definition of internal audit, the stress is laid on the role of internal auditor as a consultant and on its creation of added value, as created by other business functions in the company. Although the internal audit function with its recommendations also increased added value in the company in the past, its existence and further operation are closely connected with its contribution to the achievement of goals set by the company. Otherwise, the management may replace it by outsourcing internal audit services, or it may even dissolve the internal audit function, in particular where it is not provided by law.
The benefits of the internal audit function are often difficult to measure. By their nature, they may be unpalpable, or they may appear in different business functions and in different periods of time. The effectiveness, efficiency and economy of the internal audit function are, above all, linked with the assurance of its quality, i.e. the compliance of its operation with the standards of professional handling in internal auditing and the establishing act or the rules and regulations of the internal audit function. However, its contribution to the increase in profitability of a company is to be determined and monitored in one way or another. The article presents some possible ways of monitoring effectiveness of the internal audit function in a company by applying the method of value for money auditing.


Revidiranje malih podjetij z vidika poslovne banke

(Bank's View on Auditing of Small Businesses)
Stojan Zorzenone

Povzetek
Prispevek obravnava pomen revidiranja oziroma preiskovanja računovodskih izkazov malih podjetij za njihove uporabnike, še posebej za poslovne banke.
Mala podjetja po zakonu večinoma niso zavezana k revidiranju. V nekaterih državah (Veliki Britaniji) so zavezana k revidiranju, ko presežejo prag, ki ga določajo letni prihodki.
Posebej so navedena stališča različnih avtorjev do revidiranja malih podjetij, ki so pomembna tudi z vidika poslovne banke.
Revizijo v malih podjetij naj bi opravljali pooblaščeni samostojni revizorji in manjša revizijska podjetja.

Summary
Different cases of external audit on small enterprises are investigated in this presentation.
Lenders and other creditors, such as commercial banks, are frequent users of financial statements. Their point of view was also investigated in this article.
Most of small businesses are not subject to statutory audits. In some countries (Great Britain) they are exempt from statutory audit up to a certain income threshold.
Some statements on auditing of small entities by different authors are mentioned, since they are important from the point of view of commercial banks.
Audits in small businesses should be carried out by certified auditors and small audit companies.


Podlage za računovodsko spremljanje dejavnosti gospodarskih javnih služb

(The Basis for the Accounting Treatment of Public Services)
Stojan Zorzenone

Povzetek
Članek predstavlja posebnosti računovodskih rešitev v podjetjih, ki opravljajo gospodarske javne službe. Izhaja iz zahtev zakona o gospodarskih javnih službah v povezavi z zakonom o gospodarskih družbah in opisuje posebnosti zahtev SRS 35 - Računovodske rešitve v javnih podjetjih. Na kratko predstavlja tudi zahteve evropskih smernic s področja javnih služb in usklajenost njihovih zahtev s slovensko zakonodajo. V zadnjem delu osvetljuje sprejete računovodske rešitve na poenostavljenih praktičnih zgledih.

Summary
The article presents special accounting treatments in companies performing public services. The legal basis for these treatments are set in the Public Trading Services Act in connection with the Law on Commercial Companies. The treatments themselves are described in Slovenian Accounting Standard 35 (Accounting Solutions in Public Enterprises). In addition, the article presents briefly the requests of European directives in the field of public services and harmonisation of these requests with the Slovenian legislation. In the last part it highlights the accepted accounting solutions with simplified cases.