delo diplomskega seminarja
Povzetek
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.
Ključne besede
računovodstvo;knjigovodstvo;kontrola;notranja kontrola;revizija;notranja revizija;osnovna sredstva;računovodski servisi;
Podatki
Jezik: |
Slovenski jezik |
Leto izida: |
2013 |
Tipologija: |
2.11 - Diplomsko delo |
Organizacija: |
UM EPF - Ekonomsko-poslovna fakulteta |
Založnik: |
[S. Pirš] |
UDK: |
657.6 |
COBISS: |
11558940
|
Št. ogledov: |
1192 |
Št. prenosov: |
224 |
Ocena: |
0 (0 glasov) |
Metapodatki: |
|
Ostali podatki
Sekundarni jezik: |
Angleški jezik |
Sekundarni naslov: |
Internal control assessment of accounting services for clients |
Sekundarni povzetek: |
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. |
Sekundarne ključne besede: |
internal controls;self-assessment;COSO model;bookkeeping of fixed assets;accounting company; |
URN: |
URN:SI:UM: |
Vrsta dela (COBISS): |
Delo diplomskega seminarja/zaključno seminarsko delo/naloga |
Komentar na gradivo: |
Univ. v Mariboru, Ekonomsko-poslovna fak. |
Strani: |
50 str., 6 str. pril. |
ID: |
8726732 |