Presoja notranjih kontrol pri izvajanju računovodskih storitev za naročnika

delo diplomskega seminarja

Sabina Pirš (Author), Andreja Lutar-Skerbinjek (Mentor)

Abstract

Naloga predstavlja kako deluje kontrolni sistem pri knjigovodenju osnovnih sredstev v računovodskem servisu Simfin. Praktični del je podkrepljen in zasnovan na podlagi teoretičnih izhodišč. S teorijo, ki predstavlja izhodišče za praktični primer sem dobila vpogled kako naj bi bil zasnovan in kaj vključuje sistem notranjega kontroliranja. Kakšen pomen in vlogo imajo notranje kontrole za podjetje in kakšna je sestava učinkovitega kontrolnega sistema. V praktičnem delu naloge sem dobila vpogled kako je kontrolni sistem vpeljan pri knjigovodenju osnovnih sredstev v podjetju Simfin. Ker je bil glavni namen naloge presoja notranjih kontrol, sem vsako sestavino notranjega kontrolnega sistema preučila in presodila ali je vpeljan sistem notranjih kontrol učinkovit. V podjetju Simfin se zaposleni in vodstvo zavedajo pomena notranjih kontrol. Kako pomembno je vpeljevanje in izvajanje kontrolnih postopkov v sam proces poslovanja. Filozofija vodstva in etične vrednote so prenesene na zaposlene. Zaposleni se zavzemajo za kakovostno opravljanje storitev, kar vključuje tudi redno izvajanje notranjih kontrol. Skozi nalogo sem ugotovila in presodila, da je delovanje notranjih kontrol na obravnavanem področju v podjetju Simfin učinkovito in uspešno. Tako prispeva k preprečevanju, odkrivanju in odpravljanju napak in prevar.

Keywords

računovodstvo;knjigovodstvo;kontrola;notranja kontrola;revizija;notranja revizija;osnovna sredstva;računovodski servisi;

Data

Language:	Slovenian
Year of publishing:	2013
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[S. Pirš]
UDC:	657.6
COBISS:	11558940
Views:	1192
Downloads:	224
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Internal control assessment of accounting services for clients
Secondary abstract:	The paper deals with the working of the control system in bookkeeping of fixed assets in the accounting company Simfin. The practical part is reinforced and based on the theoretical starting points. With the theory, presenting the starting point for the practical example, I got an insight into the scheme of the internal control system and its content, as well as the purpose and role of the internal controls for the company and how the efficient control system is built. In the practical part I got the insight into the way the control system is introduced in the bookkeeping of fixed assets in the company Simfin. As the main purpose of the paper was the audit of internal controls, I studied each item of the internal control system and examined whether the introduced system of internal control was efficient. In the company Simfin the employees and management are aware of the importance of internal controls and how important it is to introduce and carry out control procedures in the very process of operations. The philosophy and ethical values of the management are passed on to the employees. The employees strive for quality carrying out of services, which includes regular exercise of internal controls. Through the paper I determined and assessed that the working of internal controls in the discussed field in the company Simfin is efficient and successful. As such it contributes to prevention, detection and remedy of errors and cheating.
Secondary keywords:	internal controls;self-assessment;COSO model;bookkeeping of fixed assets;accounting company;
URN:	URN:SI:UM:
Type (COBISS):	Final seminar paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	50 str., 6 str. pril.
ID:	8726732