Posebnosti notranjega revidiranja prodajne dejavnosti v podjetju X

delo diplomskega seminarja

Tadeja Markovič (Author), Iztok Kolar (Mentor)

Abstract

Diplomski seminar opisuje delovanje in revidiranje notranjih kontrol na področju prodaje v podjetju X. Bistvene stvari, ki jih mora revizor opraviti pri revidiranju prodaje je preizkušanje in delovanje notranjih kontrol, ki vplivajo na učinkovitost in zanesljivost v delovanju podjetja. V teoretičnem delu diplomskega seminarja sem predstavila teoretične vidike notranjega revidiranja prodaje in se osredotočila na prodajno področje podjetja, na revidiranje notranjih kontrol v procesu prodaje v podjetju X ter na njihovo načrtovanje. V praktičnem delu diplomskega seminarja pa sem prikazala proces izvajanja notranjerevizijskega posla. Sistem notranjih kontrol sem ovrednotila na osnovi COSO-metode, v sklopu katere sem uporabila pet sestavin (kontrolno okolje, ocenjevanje tveganja, kontrolne aktivnosti, informiranje in komuniciranje ter nadziranje), s katerimi sem podala mnenje o vzpostavljenosti in delovanju notranjih kontrol v procesu prodaje

Keywords

podjetje;notranja revizija;notranja kontrola;tveganje;prodaja;

Data

Language:	Slovenian
Year of publishing:	2015
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[T. Markovič]
UDC:	657.6:658.8
COBISS:	12045596
Views:	917
Downloads:	145
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Issues in internal auditing of selling activity in company X
Secondary abstract:	Diploma seminar describes the operation and auditing of internal controls in the field of sale in the company X. The essential things which the auditor must perform in sale auditing, is testing and operation of internal controls which affect the performance and reliability of the company operation. In the theoretical part of the diploma seminar, I have presented the theoretical aspects of internal sales auditing and focused on the sales area of the company, on the audit of internal controls in the sales process in the company X and lastly, on their planning. In the practical part of the diploma seminar, I have shown the process of implementing internal audit to business. The internal control system was evaluated based on the COSO-method, within which I used five components (control environment, risk assessment, control activities, informing and communicating, and monitoring), with which I delivered an opinion on establishing and functioning of internal controls in the sales process.
Secondary keywords:	sales;company;auditor;internal audit;internal control;risks;COSO-methodology;
URN:	URN:SI:UM:
Type (COBISS):	Final seminar paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	26 str.
ID:	8706958