Notranja revizija izplačevanja transferjev iz informacijskega sistema Centrov za socialno delo (IS CSD) na Ministrstvu za delo, družino in socialne zadeve

magistrska naloga

Matija Stele (Author), Nadja Damij (Mentor)

Abstract

Ena izmed temeljnih nalog Ministrstva za delo, družino in socialne zadeve je izplačevanje transferjev upravičencem na podlagi pravic, ki jih določa zakonodaja na področju, za katerega je pristojno ministrstvo. Ministrstvo je zato za potrebe izvajanja svojih temeljnih nalog vzpostavilo enoten informacijski sistem centrov za socialno delo (IS CSD). Mednarodni standardi strokovnega ravnanja pri notranjem revidiranju in ogrodje COSO pomenijo dobro orodje, s katerim je mogoče izvesti notranjo revizijo izplačevanja transferjev iz IS CSD. Izvedena notranja revizija je pokazala, da v procesu izplačevanja transferjev iz IS CSD obstajajo številna tveganja, ki jih je treba z ustrezno oblikovanim in vzpostavljenim sistemom notranjih kontrol ustrezno nadzorovati. Ugotovljeno je namreč, da trenutno notranje kontrolno okolje za področje izplačevanja transferjev iz IS CSD ne deluje tako, da bi lahko z gotovostjo trdili, da izplačevanje proračunskih sredstev poteka v skladu z vsakokratno veljavno zakonodajo.

Keywords

IS CSD;notranje revidiranje;ogrodje COSO;informacijski sistemi;

Data

Language:	Slovenian
Year of publishing:	2013
Typology:	2.09 - Master's Thesis
Organization:	FIŠ - Faculty of Information Studies
Publisher:	[M. Stele]
UDC:	659.2: 336.146(043.2)
COBISS:	2048177427
Views:	106
Downloads:	23
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary abstract:	One of the fundamental tasks of the Ministry of Labour, Family and Social Affairs is paying transfers to beneficiaries on the basis of the rights provided by the legislation in the area for which the ministry is competent. To cover its core functions Ministry established a standardised information system for Centers for social work. International Standards for the Professional Practice of Internal Auditing and the COSO framework represent a good tool for internal audit of payment transfers from IS CSD. Internal audit which was made, showed that in the process of payment transfers from IS CSD there are number of risks that need to be adequately controlled with properly designed and established system of internal controls. It was found that the current internal control environment for payment transfers from IS CSD does not work in accordance with expectations, so that we could safely argue that the payments from budget are carried out in accordance with the respective applicable legislation.
Secondary keywords:	IS CSD;Internal Auditing;COSO framework;information system;
Type (COBISS):	Master's thesis/paper
Thesis comment:	Fakulteta za informacijske študije v Novem mestu
Source comment:	Na ov.: Magistrska naloga : študijskega programa druge stopnje;
Pages:	75 str., [48] f. pril.
ID:	10950632