magistrsko delo
Žarko Gorenjc (Author), Iztok Kolar (Mentor)

Abstract

Zaradi pojava škandalov, povezanih s pranjem denarja v več bankah v Evropski uniji v zadnjem obdobju, ki so precej omajali zaupanje javnosti v institut vladavine prava, je Evropska komisija v okviru posebne študije, katere namen je bil ugotoviti vzroke za nastalo situacijo ter predlagati rešitve, kot eno izmed ključnih pomanjkljivosti izpostavila neustrezno korporativno upravljanje v bankah. Korporativno upravljanje določa razporeditev vlog in odgovornosti znotraj banke, na podlagi katerih njen upravljalni organ upravlja poslovne in organizacijske aktivnosti, kar med drugim vključuje tudi vzpostavitev ustreznega sistema notranjih kontrol. Vzpostavitev notranjekontrolnega sistema temelji na vzpostavitvi t. i. funkcijskega modela treh obrambnih linij, v katerem so vloge in odgovornosti upravljanja s tveganji jasno določene. Pomembno vlogo v omenjenem modelu predstavlja funkcija notranje revizije, ki je odgovorna za izvajanje pregledov učinkovitosti notranjekontrolnega okolja na posameznih poslovnih področjih banke in sistema upravljanja tveganj. Pri izvajanju notranjerevizijskih poslov je še posebno pomembna izbira metodološkega orodja za vrednotenje ustreznosti in učinkovitosti izvajanja postopkov notranjih kontrol. Eno izmed možnih metodoloških orodij za revidiranje notranjih kontrol v banki je orodje COSO.

Keywords

banke;pranje denarja;notranja revizija;orodja;COSO;

Data

Language: Slovenian
Year of publishing:
Typology: 2.09 - Master's Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [Ž. Gorenjc]
UDC: 657.6:343.9.024:336.7
COBISS: 43012611 Link will open in a new window
Views: 2120
Downloads: 275
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Other data

Secondary language: English
Secondary title: ǂThe ǂrole and importance of internal auditing of the anti-money laundering and terrorist financing system in bank
Secondary abstract: Due to recent scandals related to money laundering in several banks within the European Union, which have significantly undermined public confidence in the institution of the rule of law, the European Commission has launched a special study, highlighting inadequate bank’s corporate governance as one of the key shortcomings. Corporate governance determines the distribution of roles and responsibilities within a bank, on the basis of which its management body manages business and organizational activities, including, among others, the establishment of an appropriate system of internal controls. The establishment of internal control system is based on the establishment of a functional three-line defence model in which the roles and responsibilities of risk management are clearly defined. An important role in this model is played by the internal audit function, which is responsible for reviewing the effectiveness of the internal control environment in the bank’s individual business areas and the risk management system. When performing internal audit activities, choosing the right methodological tool for evaluating the adequacy and efficiency of the implementation of internal control procedures is of the essence. One of possible methodological tools for auditing internal controls in a bank is the COSO tool.
Secondary keywords: banks;money laundering;internal audit;COSO tool;
Type (COBISS): Master's thesis/paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: III, 72 str.
ID: 12020702