| Popis: |
Notranje revidiranje daje organizaciji zagotovilo, da so upravljanje, obvladovanje tveganj in notranje kontrole takšne, da bodo cilji organizacije doseženi. V razvitem svetu ima notranje revidiranje dolgo tradicijo. V Sloveniji se je notranja revizija začela uveljavljati veliko pozneje kot v razvitem svetu, saj se je komaj v začetku devetdesetih let prejšnjega stoletja začela pospešeno uvajati v gospodarstvu, deset let pozneje pa še v javnem sektorju. Ureditev notranjega revidiranja v Sloveniji sem primerjala z notranjim revidiranjem v javnem sektorju Hrvaške in Avstrije. Slovenija ima za izvajanje notranjega revidiranja v javnem sektorju sprejete ustrezne predpise, Vlada Republike Slovenije je sprejela strategijo razvoja notranjega nadzora v javnem sektorju. Kljub sprejetim ustreznim predpisom in veljavni strategiji ni zagotovljenih vseh ustreznih pogojev za delo, zato na področju notranjega revidiranja ni napredka. Za vse proračunske uporabnike je notranje revidiranje obvezno že od leta 2002, vendar menim, da v praksi ni ustrezno in zadostno zaživelo. Upravne enote imajo trenutno zagotovljeno notranje revidiranje pri Službi za notranjo revizijo Ministrstva za javno upravo, ki je opredeljena kot lastna notranjerevizijska služba. Pravne podlage za vključitev upravnih enot k tej službi ni, z njo tudi ni zagotovljena zadostnost notranjega revidiranja. Tako poslovodstvo upravnih enot ne dobi zagotovila, da so sistemi notranjih kontrol uspešni in učinkoviti, da bodo cilji upravnih enot doseženi, da bodo javna sredstva porabljena pravilno in smotrno. Ustanovitev skupne notranjerevizijske službe je ena od možnih rešitev za zagotovitev okrepljenega nadzora v upravnih enotah. Upravne enote lahko zagotavljajo notranje revidiranje z lastno notranjerevizijsko službo, s skupno notranjerevizijsko službo ali z najemom zunanjega izvajalca notranjega revidiranja. Z analiziranjem sem ugotavljala prednosti in slabosti vsake od oblik organiziranja notranjerevizijske službe. Internal auditing organization gives assurance that governance, risk management and internal control, such that the objectives of the organization are met. In the developed world it has a long tradition of internal auditing. In Slovenia, the internal audit began to be developed much later than in the developed world, because it is in the early nineties was introduce in the economy, ten years later, still in the public sector. Arrangements for internal audit in Slovenia I compared with internal auditing in the public sector of Croatia and of Austria. Slovenia has to carry out internal auditing in the public sector by adopting appropriate laws, the Government of the Republic of Slovenia has adopted the development strategy of internal control in the public sector. In spite of the relevant legal and valid strategy are not provided with all the relevant conditions of work, so in the field of internal auditing there is no progress. For all budget users internal auditing is mandatory since 2002, but I think, in practice it is not adequately and sufficiently established. Administrative units are currently provided internal audit at the Office of Internal Audit of the Ministry of Public Administration, which is defined as its own internal audit department. The legal basis for the inclusion of administrative units to this service is, it is not guaranteed the adequacy of internal auditing. Thus, management of administrative units has not received assurances that internal control systems are effective and efficient, that the objectives of administrative units achieved that public funds are used properly and efficiently. The establishment of joint internal audit services is one possible solution to provide enhanced control in administrative units. Administrative units capable of providing internal audit by its own internal audit service, with a total internal audit department or by hiring an external contractor of internal auditing. By analyzing, I have determined the strengths and weaknesses of each of the forms of organization of the internal auditing department. |
