diplomsko delo
Kristina Gerič (Author), Andreja Lutar-Skerbinjek (Mentor)

Abstract

Današnje stanje lahko označimo kot stanje zmanjšanega zaupanja v finančne informacije gospodarskih družb. Zato so potrebna zagotovila revizorjev, da so podatki in informacije, ki jih zagotavlja upravna in računovodska služba zanesljivi, pravilni in točni. Osnovna naloga notranje revizije je preiskovanje dokazov ali notranje kontrole obvladujejo tveganja. Prav tako pa daje zagotovila in ustrezno svetuje, kako uspešno odpravljati tveganja, ki se pojavljajo pri poslovanju bank. Izboljšuje kakovost vodenja in upravljanja, to vse pa vodi k uspešnemu doseganju ciljev. Zunanja revizija igra izredno pomembno vlogo pri vzdrževanju visoke kvalitete finančnih poročil. Visoka kvaliteta poročil pa poveča zaupanje javnosti. Zunanja revizija je zakonsko obvezna, opravi jo neodvisen pooblaščen revizor, ki poda neodvisno strokovno mnenje o računovodskih izkazih, ki je podprto z dokazi in objektivnim mnenjem. Namen diplomske naloge je prikazati sodelovanje med notranjimi in zunanjimi revizorji v banki. To medsebojno sodelovanje vpliva na občutno zmanjšanje obsega, vrste in časa preizkušanja notranjih kontrol.

Keywords

revizor;notranja revizija;zunanja revizija;banke;sodelovanje;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [K. Gerič]
UDC: 657.6:336.71
COBISS: 12256540 Link will open in a new window
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Other data

Secondary language: English
Secondary title: Cooperation bank's internal and external auditors
Secondary abstract: The current situation can be described as a state of reduced trust in financial information of companies. That is why the auditors need to issue assurances that the data and information released from management and accounting departments are reliable, correct and accurate. The basic task of the internal audit is to revise the evidence if the internal controls are managing the risks. It also gives assurances and appropriate advice on how to successfully annul risks, which arise during the economic operation of banks. Apart from that, it also improves the quality of leadership and management, which leads to a successful completion of goals. The external audit plays a key role in maintaining a high quality of financial reports. In turn, this high quality raises the public trust. The external audit is legally mandatory and is performed by an independent authorized auditor, which issues an independent expert opinion on financial statements, supported by evidence and an objective opinion. The purpose of this thesis is to show the cooperation between internal and external auditors in a bank. This mutual cooperation significantly reduces the extent, type and duration of internal controls.
Secondary keywords: Internal auditor;external auditor;bank;cooperation of auditors;internal controls.;
URN: URN:SI:UM:
Type (COBISS): Undergraduate thesis
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: IV, 48 str., 26 str. pril.
ID: 9118859