Posebnosti revidiranja sistema notranjih kontrol pri poseku in spravilu lesa

delo diplomskega seminarja

Lidija Juvan (Author), Iztok Kolar (Mentor)

Abstract

Diplomski seminar opisuje posebnosti revidiranja sistema notranjih kontrol pri poseku in spravilu lesa. Revidiranje notranjih kontrol daje revizorju ugotovitve o točnem, poštenem in resničnem izkazovanju evidenc revidiranega podjetja in spoznanje o učinkovitem delovnanju notranjih kontrol ter vključuje možnosti opiranja na njih v zaključni fazi revizije, če meni, da so le-te dovolj zanesljive. Glede opredelitve notranjih kontrol je zapisanih veliko definicij različnih avtorjev, pri čemer so si razlage bolj ali manj podobne. Sistem notranjih kontrol uvede poslovodstvo z namenom, da zagotovi varovanje premoženja pri svojem delovanju. V diplomskem seminarju sem opisala proces poteka sečnje in spravila lesa iz gozdov ter posebnosti sistema notranjih kontrol, ki se kažejo kot nadziranje in kontroliranje pravilnosti in popolnosti sprotnih evidenc. Evidence, ki spremljajo ta proces, so fizične kontrole nad pravilnostjo in ustreznostjo izvajanja gozdarske aktivnosti ter računalniškim informacijskim sistemom, kjer gre za preverjanje pravilno vnešenih podatkov prejetih listin in poročil.

Keywords

revizija;revidiranje;notranja revizija;kontrola;računovodstvo;gozdarstvo;poslovni proces;

Data

Language:	Slovenian
Year of publishing:	2012
Source:	Maribor
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[L. Juvan]
UDC:	657.63:630
COBISS:	11219228
Views:	1650
Downloads:	136
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Peculiarities of auditing the Internal control system for the sawlogs and harvesting of wood removals
Secondary abstract:	The diploma seminar describes specifities of auditing internal control system at chopping and skidding woods. Auditing of internal control provides findings of precise, fair and real disclosure of audited companies and recognition of effective functioning of internal control, it also includes option to rely on them in the final phase of the audit, if they are sufficiently reliable. There are many definitions written by different authors, concerning the definition of internal controls, the explanations are more or less similar. The system of internal controls is established by management with a purpose to ensure the protection of assets in its operations. In my diploma seminar I described a process of chopping and skidding woods from forests and specifities of internal control system, which are shown as monitoring and controlling accuracy and perfection of ongoing records. The records accompanying the process are physical control of accuracy and adequacy of the implementation of forestry acttivities and computer information system, where they check if the information of received documents and reports are entered correctly.
Secondary keywords:	internal control;auditing of internal controls;control procedures;accounting system;forestry;chopping and skidding woods;business process.;
URN:	URN:SI:UM:
Type (COBISS):	Final seminar paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	36 str., 7 str. pril.
Keywords (UDC):	applied sciences;medicine;technology;uporabne znanosti;medicina;tehnika;communication and transport industries;accountancy;business management;public relations;komunikacije in transport;knjigovodstvo;poslovni menedžment;stiki z javnostjo;accountancy;računovodstvo;applied sciences;medicine;technology;uporabne znanosti;medicina;tehnika;agriculture and related sciences and techniques;forestry;farming;wildlife exploitation;kmetijstvo ter sorodne vede in tehnologije;forestry;gozdarstvo;
ID:	991901