diplomsko delo
Jure Vezjak (Avtor), Andreja Lutar-Skerbinjek (Mentor)

Povzetek

V poslovnem svetu obstaja veliko vrst tveganj, med drugimi operativna tveganja, ki se pojavljajo v vseh sferah poslovanja in v najrazličnejših podjetjih. Operativno tveganje pomeni, da so ljudje, procesi in sistemi znotraj podjetja nepopolni in da napake pri izvajanju teh procesov in funkcij lahko povzročijo izgubo in se hkrati nanaša tudi na dejavnike zunaj podjetja, ki lahko negativno vplivajo na izvajanje teh notranjih procesov in funkcij. Obvladovanje operativnih tveganj pomeni, da lahko s postavljenimi in delujočimi ukrepi (predvsem notranjimi kontrolami) zmanjšamo, po možnosti tudi izničimo, verjetnost in vpliv neželenih dogodkov. Notranje revidiranje je neodvisna in nepristranska dejavnost dajanja zagotovil in svetovanja, zasnovana za dodajanje vrednosti in izboljševanje delovanja podjetja. Poslovodstvo in nadzorni organ od notranjega revizorja pričakujeta zagotovila, da je ureditev upravljanja tveganj ustrezna, da omogoča pravočasno prepoznavanje tveganj, pravilno ocenjevanje tveganj in primerno odzivanje na tveganja ter da pretok informacij o tveganjih in njihovo spremljanje omogočata uspešno delovanje te ureditve in njeno izboljševanje. Cilj diplomskega dela je bil ugotoviti, kakšna je praksa upravljanja operativnih tveganj v slovenskih podjetjih (velikih in srednjih podjetjih, kjer notranja revizija ni zakonsko predpisana), zastopanost notranje revizije v teh podjetjih ter povezava med obema področjema. Rezultati raziskave razkrivajo, da sta formaliziran sistem upravljanja tveganj in notranja revizija vzpostavljena v približno polovici takšnih podjetij, v velikem številu podjetij pa imajo oblikovan poseben sistem za obvladovanje operativnih tveganj. Ker gre za podjetja, ki imajo notranjerevizijsko dejavnost vzpostavljeno brez zakonske obveze, je takšna zastopanost zelo dobra. Menimo, da bo v prihodnje še boljša, notranji revizor in notranji revizor specialist za revizije informacijskih sistemov pa bosta v podjetju predstavljala še pomembnejšo vlogo.

Ključne besede

tveganje;poslovno tveganje;obvladovanje tveganj;notranja kontrola;notranja revizija;revizija;operativno tveganje;

Podatki

Jezik: Slovenski jezik
Leto izida:
Tipologija: 2.11 - Diplomsko delo
Organizacija: UM EPF - Ekonomsko-poslovna fakulteta
Založnik: [J. Vezjak]
UDK: 657.6:005.334
COBISS: 11680796 Povezava se bo odprla v novem oknu
Št. ogledov: 2260
Št. prenosov: 664
Ocena: 0 (0 glasov)
Metapodatki: JSON JSON-RDF JSON-LD TURTLE N-TRIPLES XML RDFA MICRODATA DC-XML DC-RDF RDF

Ostali podatki

Sekundarni jezik: Angleški jezik
Sekundarni naslov: ǂThe ǂrole of internal auditing in operational risk management and its presence in Slovenian company
Sekundarni povzetek: In the business world there are many types of risks, including operational risk, which occurs in all spheres of the business and in a variety of companies. Operational risk is simply the fact that people, processes and systems within the company are incomplete and that the errors in the implementation of these processes and functions can result in losses. Operational risk also applies to factors outside the company, which may adversely affect the implementation of the internal processes and functions. Operational risk management means that with established and well functioning measures (mainly internal controls), we can reduce, possibly negate the likelihood and impact of risks adverse events. Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. Management and the supervisory board expect from internal auditor assurance that risk management is adequate, which allows timely identification of risks, proper risk assessment and the most important, appropriate risk response and that flow of information on the risks and its monitoring enable successful operation of the framework and its improvement. The goal of the thesis was to find out what is the practice of operational risk management in Slovenian companies (large and medium sized businesses, where internal audit activity is not legally required), the representation of the internal audit in these firms and the connection between the two areas. The survey results reveal that a formal system of risk management and internal audit is present in approximately half of such companies and relatively large number of companies developed a special system for operational risk management. Because these are companies that have established internal audit activities without legal obligation, such a representation is very good. We think it will get even better and internal auditors and internal auditors specialists for information systems, will have an even more important role in the company.
Sekundarne ključne besede: risk;business risk;operational risk;risk management;internal control;internal audit;internal audit department;
URN: URN:SI:UM:
Vrsta dela (COBISS): Diplomsko delo
Komentar na gradivo: Univ. v Mariboru, Ekonomsko-poslovna fak.
Strani: 64 str., 6 str. pril.
ID: 8727308