Mag. Mojca Majič 1 Navodila za postopke novosti Novelties of Practise Advisories Navodila za postopke (Practise Advisories) se kot posledica razvojnih dosežkov notranjerevizijske stroke, nenehno dopolnjujejo in vse novosti ter spremembe sproti objavljajo. Navodila za postopke podajajo osnove, kako so lahko standardi strokovnega ravnanja pri notranjem revidiranju uporabljeni in katerih uporaba ni zavezujoča, je pa priporočljiva. V zadnjem letu je bilo s strani Inštituta notranjih revizorjev iz ZDA (The Institute of Internal Auditors IIA) izdanih pet dopolnjenih navodil za postopke, in sicer: navodilo za ocenitve programa kakovosti, navodilo za notranje ocenitve, navodilo za zunanje ocenitve, navodilo za zunanje ocenitve: samoocenitev z neodvisno validacijo ter navodilo za ravnanje z dejavniki. Navodilo za postopke, notranje in zunanje ocenitve, samoocenitev z neodvisno validacijo, ocena tveganj, sistem notranjih kontrol. Practise Advisories are similar as International Standards for the Professional Practise of Internal Auditing, due to, continually supplemented professional progress; all novelties are regularly published. Practise Advisories for procedures lay down the basis how standards for the Professional Practise of Internal Auditing could be applied and for which standards the application is not mandatory but is recommended. Last year the Institute of Internal Auditors from USA published the novelties of Practise Advisories, namely Quality Program Assessments, External Assessments, Internal Assessments, Self-assessment with Independent Validation and Resource Management. practise advisory, internal and external assessments, self-assessment with independent validation, risk assessment, system of internal controls. Mag. Mojca Majič 2 Neodvisnost in nepristranskost v notranjerevizijskih standardih in navodilih za postopke Independence and Objectivity From the International Standards for the Professional Practice of Internal Auditing Notranjerevizijska dejavnost mora biti neodvisna, notranji revizorji pa pri opravljanju svojega dela nepristranski. Notranji revizorji so nepristranski, kadar so brez predsodkov ter se izogibajo navzkrižju interesov. Pri svojem delu morajo imeti podporo najvišjega poslovodstva in nadzornega sveta, da lahko pridobijo sodelovanje strank pri poslu in izvajajo svoje delo neovirano ter brez vmešavanj. Neodvisnost, nepristranskost, oslabitev neodvisnosti in nepristranskosti, ustanovna listina. The internal audit activity should be independent, and internal auditors should be objective in performing their work. Internal auditors should have an impartial, unbiased attitude and avoid conflicts of interest. At their work, the internal auditors are to be supported by the senior management and the board so that they can establish the cooperation with the client and perform their work free from interference. 1 Magistra ekonomskih znanosti; preizkušena notranja revizorka; pooblaščena revizorka; direktorica Notranje revizije; Banka Slovenije, Ljubljana. 2 Magistra ekonomskih znanosti; preizkušena notranja revizorka; pooblaščena revizorka; direktorica Notranje revizije; Banka Slovenije, Ljubljana. 1
independence, objectivity, impairments to Independence or Objectivity, charter. Mag. Blanka Vezjak 3 Neodvisnost in uveljavitev / okrepitev vloge notranje revizije Independence and Implementation / Intensification of the Role of Internal Audit Neodvisnost je temeljni in nujni pogoj za notranjerevizijsko delovanje. Prva ovira pri njenem doseganju je sicer premagana, ko uprava in nadzorni svet podjetja sprejmeta oziroma odobrita ustanovno notranjerevizijsko listino z ustrezno opredeljenimi pooblastili notranje revizije in s primerno ravnijo njenega poročanja. Za udejanjanje formalno opredeljenega pa je potrebna strokovna avtoriteta in neupogljiva drža notranjega revizorja. S strokovnim delom, pravilnim pristopom, primernim odnosom, pregledi področij ključnih tveganj in s kakovostnimi, koristnimi priporočili, ki se uresničujejo v dogovorjenih rokih, krepi pomen notranjerevizijske dejavnosti in se uveljavlja kot ključni strateški partner upravi in nadzornemu svetu. V prispevku je predstavljena dobra praksa pri zagotavljanju neodvisnosti in uveljavljanju/ krepitvi vloge notranje revizije. Neodvisnost, notranja revizija. Independence is the basic and most vital prerequisite for the practice of internal auditing. The first obstacle preventing its achievement is removed when the Internal Audit Charter, including adequately defined authorization and reporting level of the Internal Audit Department, is passed or approved by the managing board or the supervisory board. To exercise powers and responsibilities formally defined in the Charter, the internal auditor is required to have professional authority and to maintain unbending attitude. Based on his professional work, proper approach, appropriate relations, review of key risk areas, quality and useful recommendations implemented in agreed terms, the internal auditor intensifies the significance of internal auditing and establishes himself as a key strategic partner of the management board and the supervisory board. The article presents good practice in assuring independence and in implementing / intensifying the role of internal auditing. Key words Independence, internal audit. Marija Ribič 4 Ravnanje s tveganji v lokalni skupnosti Handling with Risks in Local Community Ravnanje s tveganji je tema s katero se že dolgo časa ukvarja gospodarstvo. Nenehno se je prisiljeno odzivati na hitre spremembe v okolju in na vedno nove priložnosti, ki jih ponuja okolje. Hitre spremembe in več priložnosti, pa povečujejo tudi tveganja. Vzpodbudno za razvoj sodobne družbe je, da je spoznanje o pomembnosti ravnanja s tveganji prevzeto tudi v javnem sektorju. Tudi proračunski uporabniki se morajo zavedati, da je za povečevanje koristi pomembno uspešno obvladovanje tveganj. Za ravnanje s tveganji je odgovorno poslovodstvo, notranji revizorji pa imajo strokovno nalogo in odgovornost, da mu pri tem pomagajo. V zadnjih letih se je s sprejetjem novih standardov notranjega revidiranja bistveno spremenila vloga 3 Magistra poslovne politike in organiziranja, spec. za revizijo poslovanja in svetovanje pri poslovanju; pooblaščena revizorka, preizkušena notranja revizorka, preizkušena računovodkinja; direktorica Vezjak svetovanje, družbe za svetovanje pri obvladovanju tveganj in revidiranje poslovanja. 4 Univ. dipl. ekon.; preizkušeni računovodja, državni notranji revizor. 2
notranjih revizorjev. Osrednje delo notranjih revizorjev ni več ocenjevanje ampak zagotavljanje in dodajanje vrednosti ali povečevanje koristi. Potrebo po učinkovitem notranjem nadzoru, katerega sestavni del je tudi ravnanje s tveganji v javnem sektorju, utemeljuje predvsem dejstvo, da je delež javnofinančnih izdatkov v bruto družbenem proizvodu zelo visok in da delež javnofinančnih izdatkov v bruto družbenem proizvodu vpliva na konkurenčnost gospodarstva. Med cilji ekonomske politike naše države je predvideno povečanje konkurenčne sposobnosti slovenskega gospodarstva, ki zahteva zmanjševanje deleža javnofinančnih izdatkov na eni strani in povečevanje učinkovitosti, gospodarnosti in smotrnosti razpolaganja z javnimi sredstvi na drugi strani. Uspešno obvladovanje tveganj je pogoj za povečanje uspešnosti in učinkovitosti programov javnega sektorja, kamor spadajo tudi lokalne skupnosti. V tem prispevku želimo nakazati rešitve za vzpostavitev modela za ravnanje s tveganji v lokalni skupnosti. Notranja revizija, sistem notranjih kontrol, ravnanje s tveganji, COSO metoda, lokalna skupnost, neposredni proračunski porabnik, posredni proračunski porabnik, javne finance, finančni nadzor v javnem sektorju. Handling with risks is the topic, by which the economy has been occupied for several years. The economy has to response to quick changes in the environment and to new and new opportunities, which are given by the environment. However, quick changes and more opportunities increase the risks. The encouraging fact for the development of the modern society is that the recognition, on how important the handling with risks is, has also been absorbed into public sector. Budget users must also be aware of the fact that it is important to control the risks successfully, because this leads to increasing benefits. Handling with risks is commissioner s responsibility, while internal auditors have professional assignment and responsibility to help commissioners. In last few years, the role of internal auditors has substantially changed, because of new standards in internal audit. The main task of internal auditors is no longer evaluation, but assuring and supplementing the value or increasing benefits. The need for an effective internal control, of which one part is also handling with risks in public sector, is grounded on the fact that the share of public- financial expenses in gross domestic product is very high and that the share of publicfinancial expenses in gross domestic product influences on economy s ability to be competitive. Among the goals of economy politics in our country, it is expected that the competitive ability of Slovenian economy will increase, which demands the reduction of share of public- financial expenses on one hand and the increase of efficiency, thrift, and reasonable handling with public funds on the other hand. The successful handling with risks is basic for increase of success and efficiency of programmes in public sector, among which are also local communities. In this paper, we want to indicate to solutions for establishing the model for handling with risks in local community. Key words internal audit, the system of internal control, handling with risks, COSO method, local community, direct budget user, indirect budget user, public finances, financial control in public sector. Maja Hmelak 5 Vloga notranjega revizorja pri uvajanju poslovnih informacijskih sistemov The Role of Internal Auditor in Implementation of a New Business Information System Notranji revizorji včasih na revizije informacijskih sistemov gledajo kot na ločeno strokovno področje in se ne štejejo za usposobljene za njihovo izvedbo. Ta pogled pa ni vedno upravičen. Za zagotavljanje kvalitetne informacijske podpore so seveda potrebne tehnologije, vendar pa so enako pomembni tudi procesi, povezani z njihovim upravljanjem in nudenjem informacijske podpore. Prav notranji revizorji so v številnih organizacijah najbolje sposobni prepoznati morebitne kontrolne pomanjkljivosti in neučinkovitosti poslovnih procesov, zato lahko pomembno prispevajo k izboljšanju poslovnih procesov upravljanja informacijskih tehnologij. Prispevek podaja praktičen primer vloge notranjega revizorja pri izboljšavi enega izmed najpomembnejših procesov upravljanja informacijskih tehnologij uvajanju oz. prenovi informacijskega sistema. 5 Univ. dipl. ekon.; preizkušena revizorka informacijskih sistemov; CISA; CIA; managerka v Oddelku za obvladovanje tveganj Deloitte revizija d.o.o. 3
Revizija informacijskih sistemov, Računalniško podprte tehnike revidiranja, uvajanje informacijskega sistema, prenova informacijskega sistema, projektno vodenje, poslovni informacijski sistemi, ERP sistemi, PMBOK, PRINCE2, PMI, OGC. Internal auditors often view IT auditing assignments as a separate knowledge area and are reluctant to engage in them. This point of view is however not always justified. Information system technologies, while important, are not the only element in assuring quality information system support. Equally important are information system management processes and it is internal auditors who, in most organizations, are best qualified to identify potential control deficiencies and ineffective management of the IT support. Internal auditors are therefore in a unique position to help improve processes of information system management. The article deals with internal auditors opportunity to improve an information system management process on an example of one such important process implementation of a new information system. Key words IT auditing, implementation of information system, project management, business information system, ERP System, PMBOK, PRINCE2, PMI, OGC. Dr. Franc Koletnik 6, dr. Iztok Kolar 7 Forenzično računovodstvo in notranja revizija Forensic Accounting and Internal Auditing Forenzično računovodstvo je posebna dejavnost oziroma strokovno opravilo veščakov za preprečevanje in odkrivanje nezakonitih in drugih nedovoljenih dejanj v delovanju podjetij in drugih poslovnih oseb. Tovrstno delo se povezuje tudi z nosilci notranjerevizijske dejavnosti, ki dajejo zagotovila ali svetujejo pri vzpostavljanju in delovanju poslovno-organizacijskega reda in razkrivanju (ne)ustreznega sistema notranjih kontrol, s katerimi je mogoče preprečevati in razkrivati prevare in druga nedovoljena dejanja. Med obema nosilcema strokovnih opravil je veliko stičišč in potreb po sodelovanju, oziroma po dopolnjevanju procesov preprečevanja in odkrivanja nedovoljenih dejanj. V referatu so predstavljeni značilni vidiki ene in druge dejavnosti ter njihove skladnosti in potrebe po sodelovanju. Forenzičen, forenzično računovodstvo, gospodarski kriminal, kazniva dejanja, prevare, nedovoljena dejanja, forenzični računovodja, notranja revizija, notranji revizor, prevare, notranje revidiranje prevar in drugih nedovoljenih dejanj. Forensic accounting is a specialty practice area performed by accounting experts preventing and detecting illegal and other unauthorised activities, taking place within the operating process of an enterprise or other business entity. Such work is related to the activities of other internal audit staff members, who provide information and advice on the implementation and smooth functioning of the business organization and help identify (in)efficient systems of internal controls, that are in place to detect and prevent fraud and other illegal activities accompanying the operations of a business entity. Forensic accounting and internal auditing services are tightly interwoven and involve substantial co-operation, as well as a need for constant improvement of the processes that have been implemented to prevent and uncover unauthorised activities. The paper discusses characteristic features of both services in the light of their congruity and the need for co-operation. Key words forensic, forensic accounting, white-collar crime, criminal offence, fraud, unauthorised activity, forensic accountant, internal audit, internal auditor, auditing for fraud and other unauthorised activities. 6 Redni univ. prof. za računovodstvo in revizijo. 7 Asistent za računovodstvo in revizijo; Ekonomska-poslovna fakulteta Univerze v Mariboru. 4
Marina Vuk 8 Vloga notranjega revidiranja pri upravljanju poslovnih procesov The Internal Auditing s Role in Governance of Business Processes Notranje revidiranje pomaga poslovodstvom na vseh ravneh dosegati cilje skozi nenehno izboljševanje uspešnosti obvladovanja tveganj, učinkovitosti notranjih kontrol in upravljanja s procesi. V prispevku smo se omejili na operativna tveganja, povezana s poslovnimi procesi in organizacijo. Prikazali smo posledice, če ta tveganja niso obvladovana, in zapisali, kaj vse notranji revizor preveri pri vsakem revizijskem pregledu in kakšne koristi ima od tega zavarovalnica. Uresničevanje priporočil notranje revizije prispeva k večji uspešnosti, učinkovitosti in gospodarnosti poslovanja, kar povečuje ugled in finančni položaj družbe. Notranje revidiranje, obvladovanje tveganj, operativna tveganja, poslovni procesi, uspešnost, učinkovitost in gospodarnost poslovanja. Internal auditing helps the management at any level to accomplish its objectives by bringing a systematic approach for enhancement of effectiveness in the fields of risk management, internal control and governance processes. The article focuses on operational risks in connection with business processes and organization. The article points out the consequences of lack of management of operational risks, and describes activities and tasks of an internal auditor within any internal audit review, as well as the benefits of such examinations for the insurance company. Recommendations of internal auditors enhance efficiency of business operations, therefore providing for reputation and better financial position of the company. intertnal auditing, risk management, operational risk, business processes, effectiveness, efficiency and economy of business. Mag. Zoran Jurij Tomsits 9 Notranje revidiranje operativnega tveganja v bankah Internal Audit of Operational Risk in Business Banks S 1. 1. 2008 je za bančni sistem v veljavo stopila nova zakonodaja, ki prinaša v slovenski bančni prostor t.i. Basel II okvir nove kapitalske zahteve ter upravljanja s tveganji. Basel II in po njemu povzeta evropska direktiva in lokalna zakonodaja prvič predstavi tudi operativno tveganje, kot samostojni element v smislu regulatorne kapitalske zahteve, kot tudi zahtevani sistem upravljanja. Poslovna banka se lahko odloči za enega izmed štirih načinov izračuna kapitalske zahteve, kot sistema upravljanja z operativnim tveganjem. Temeljno vodilo za odločitev o izboru pristopa je po principu boljše upravljanje, nižja kapitalska zahteva. Vloga notranje revizije je v smislu upravljanja ena izmed ključnih, saj mora biti sistem upravljanja z operativnim tveganjem predmet rednih in neodvisnih pregledov, ki jih izvaja služba notranje revizije in/ali zunanja revizijska družba. Notranje revidiranje, operativno tveganje, banke, Basel II, Evropska direktiva 2006/48/EU, kapitalska zahteva za operativno tveganje, upravljanje z operativnim tveganjem. Banking system since 1. 1. 2008 facing new challenges according to new regulatory framework which brings in Slovenian banking environment so called Basel II framework of new capital requirements and risk management. New European directive, which basis on Basel II, and also local regulatory framework at the first time introducing operational risk as self standing element in context of regulatory capital requirements as well as demanded system of risk management. Bu- 8 Univ. dipl. ekon., preizkušena notranja revizorka, direktorica službe za notranje revidiranje, Vzajemna zdravstvena zavarovalnica, d.v.z., Donova 12, Medvode. 9 Magister ekonomskih znanosti; svetovalec v Nadzoru bančnega poslovanja, Banka Slovenije. 5
siness bank can decide to choose one among three ways to calculate capital requirement with adequate risk management system. The guidance basis on simple principle, which is better risk management, lower capital requirement. The key role in matter or risk management play internal audit because risk management system must be subject of regular and independent reviews of internal audit department and/or external audit company. Internal Audit, Operational risk, Banks, Basel II, European directive 2006/48/EU, capital requirements for operational risk, operational risk management. Klavdija Huhoja-Celan 10 Procesna organiziranost in pomen poslovnih procesov za banko ter notranjo revizijo Process Organization and Meaning of Business Processes for the Bank and Internal Audit Function Spremenjene zahteve in potrebe strank, lastnikov ter zaposlenih, postajajo vse pomembnejše tudi iz vidika bančnih poslovnih procesov. Večina bank svojih poslovnih procesov še ne obravnava kot premoženje v obliki konkurenčne prednosti, ki ga je treba vrednotiti, načrtovati, izkoriščati in upravljati v smislu stalnega izboljševanja. Linije poročanja in pretoki informacij pogosteje postajajo predmet nadzora. Povečanje zunanjih in notranjih zahteve vpliva na potrebo po prehodu iz funkcijske na procesno organiziranost bank. Procesna organiziranost je velikokrat priložnost, zato ker je cilj procesa vedno rezultat. Procesna organiziranost je pristop, ki bankam omogoča učinkovitejše poslovanje. Prednost procesne organiziranost so krajši poslovni cikli, boljša kakovost, manj napak in večja dodana vrednost. Dokumentiranje poslovnih procesov je pomemben dejavnik procesne organiziranosti, kajti vodstvo banke in višji management mora podrobno poznati poslovne procese, saj mu le-to omogoča pravočasno identificiranje in obvladovanje tveganj. Poznavanje poslovnih procesov pa je nujno tudi za notranje revizorje, kot pomembnega dela celotnega kontrolnega sistema. Poslovni proces, funkcijska organiziranost, procesna organiziranost, lastnik poslovnih procesov, skrbnik poslovnih procesov, model poslovnih procesov, management poslovnih procesov, dokumentiranje poslovnih procesov. Changing demands and needs in Banks from costumers, owners and employees have made the importance of controlling the internal processes a key issue. Information and communication flows in organization are becoming more and more important to control. These new demands influence on orientation from functions to processes orientation in Bank. Process orientation is often a big change, because processes created the result. Bank process orientation is an approach to function effectively. The results of process orientation are often shorter cycle times, better quality, faster results and less defects. By decreasing cycle time, improving quality, improving environment, process orientation is intend to satisfy customer demands. Very important part of business orientations is the Business Process Modelling, which plays an important role in the business process management. It is important to understand the processes in detail so that management can correctly and efficiently identify and eliminate deviations. Knowing bank business processes is important for managing risks and also for internal audit function which is part of the whole internal control system. business processes, function organization, process organization, owner of the business process, business process model, business process management, mapping of business process. 10 Univ.dipl.ekon; preizkušena notranja revizorka; državna notranja revizorka; notranja revizorka v KD BPD d.o.o.. 6
Mag. Irma Kovač 11 Obvladovanje tveganj v organizaciji in podpora notranje revizije Risk Management and Internal Audit Support Notranjerevizijska dejavnost je strokovno opravilo, ki se v Sloveniji v zadnjih letih najhitreje razvija. Izredno hiter razvoj in uveljavitev je zaznati predvsem na področju notranjega nadzora javnih financ, kjer je notranjerevizijska dejavnost tudi zakonsko pogojena. Kot taka postaja v zadnjem času vse bolj vpeta tudi v poslovanje javnih bolnišnic. Njeno delovanje označuje preizkušanje in ocenjevanje zadovoljivosti delovanja sistema notranjih kontrol in svetovanje pri njegovem izboljševanju z namenom, zagotoviti učinkovito in uspešno obvladovanje poslovnih tveganj. Poslovno tveganje razumemo kot vsak neugoden dogodek, ki ima vpliv na doseganje zastavljenih ciljev organizacije in ga prepoznamo tako, da se vprašamo, kaj gre lahko narobe. V skladu z državno strategijo razvoja notranjega nadzora javnih financ za čas od 2005 do 2008 morajo vsi proračunski uporabniki (tudi javne bolnišnice) v Sloveniji do konca leta 2008 vzpostaviti urejen in stalen proces obvladovanja poslovnih tveganj ter ga dokumentirati v obliki kataloga tveganj. Za obvladovanje poslovnih tveganj je odgovorno vodstvo organizacije. Nosilec notranje revizijske dejavnosti pa mu lahko pri tem nudi strokovno pomoč. Prav predstavitev podpore notranje revizije v procesu obvladovanja poslovnih tveganj v organizaciji predstavlja rdečo nit našega prispevka. Celovito obvladovanje poslovnih tveganj, javna bolnišnica, katalog tveganj, notranja revizija, notranja kontrola, notranji nadzor javnih financ, poslovodstvo, poslovno tveganje, svetovanje. The Internal Audit is one of the fastest developing professions in Slovenia in the last few years. Extremely fast development and implementation is significant mostly for a Public Internal Financial Control PIFC, where Internal Audit is required also by law. Therefore lately it is becoming a very important part of business in public hospitals. Operations of Internal Audit comprehend supervision and evaluation of performance of Internal Control System and consulting to enhance performance with a purpose to provide for efficient and successful management of hospital business risks. Business risk is understood as any unpleasant event that intrudes the process of achieving the set business objectives of the hospital and can be identified in a way that we ask ourselves in advance what might go wrong. In accordance with the national strategy 2005-2008 of PIFC development all public sector in Slovenia (also public hospitals) need to establish an organized and constant business risk management process and record it in a risk catalogue with the end of the year 2008. Management of the hospital is responsible for the risk management, while the holder of Internal Audit shall offer its professional help. And this professional support of Internal Auditor in the process of business risk management in the hospital is the focus of our survey. overall enterprise risk management, public hospital, risk catalogue, internal audit, internal control, public internal financial control, management, bussines risk, consulting. Mag. Jasna Ida Zafred 12 Kakšne obveznosti prinašajo mednarodni računovodski standardi za javni sektor (IPSAS) subjektom poročanja in kakšne pravice davkoplačevalcem? What are the New Obligations for Reporting Subjects and What are the Tax-Payers Rights According to the International Public Sector Accounting Standards (IPSAS)? Prispevek se osredotoča predvsem na dva Mednarodna računovodska standarda za javni sektor: na prvi standard Predstavljanje računovodskih izkazov in na štiriindvajseti standard Predstavitev proračunskih informacij v računovodskih izkazih. V osrednjem delu predstavlja zahteve prvega standarda, ki jih je potrebno upoštevati pri pripravi popolnih računovodskih izkazov subjektov javnega prava. V nadaljevanju so predstavljene koristi informacij, ki jih zagotavlja v 11 Magistrica znanosti s področja ekonomije in poslovnih ved; preizkušeni notranji revizor, državni notranji revizor, vodja Službe za notranjo revizijo, Splošna bolnišnica Celje; domač naslov: Arclinska cesta 12 a, 3212 Vojnik. 12 Magistra ekonomskih znanosti; preizkušena državna notranja revizorka. 7
slovenščino še ne prevedeni štiriindvajseti standard. Kot pravice davkoplačevalcev je izpostavljenih nekaj informacij, ki jih slovenski računovodski izkazi za javni sektor še ne zagotavljajo. Prispevek je sklenjen s pričakovanjem, da se bo v našem prostoru začela vsaj strokovna razprava o pomenu in možnostih uvedbe računovodenja na osnovi nastanka dogodka subjektov javnega prava, ki ga mednarodni standardi za javni sektor najbolj popolno zagotavljajo. Mednarodni računovodski standardi za javni sektor, računovodski izkazi, obveznosti poročevalcev, informiranost davkoplačevalcev. The contribution (extract) mainly refers to two International Public sector Accounting Standards as follows: the first Standard: Presentation of Financial Statements and the twenty-fourth Standard: Presentation of Budget Information in Financial Statements. The central part is focused to the presentation of requirements of the first standard that need to be taken into consideration when preparing the complete Financial Statements of public sector entities; followed by an explanation of information benefits ensured by the twenty-fourth Standard that is not yet translated in Slovene. There is some information referring to tax payers rights presented that are not yet guaranteed by the Slovene Financial Statements for public sector. The conclusion of the extract highlights expectations to launch a professional debate in Slovenia on the purpose and possibilities of introduction the accounting according to event creation of the public sector entities that are already ensured by the International Public Sector Accounting Standards. International Public Sector Accounting Standards, requirements of the public sector entities, Financial Statements, tax payers rights. Mag. Renata Vuga 13 Kako pripraviti izjavo o oceni notranjega nadzora javnih financ in vloga revizorja pri tem Risk Management in Public Finance and the Role of Internal Auditor Obstoječim oblikam nadzora poslovanja proračunskih uporabnikov, ki jih izvajata Računsko sodišče Republike Slovenije in Urad Republike Slovenije za nadzor proračuna, je Zakon o javnih financah v letu 2002 dodal še obvezo za vzpostavitev notranjega nadzora in v njegovem okviru obvezo za vzpostavitev notranje revizije. Za razliko od zunanjega nadzora gospodarnosti in namenskosti porabe javnih sredstev ima notranji nadzor, vzpostavljen s strani proračunskih uporabnikov, določene prednosti. Le te se kažejo v oblikah sodobnega urejanja poslovanja, svetovalne vloge predstojnikom in v odsotnosti sankcij. Javne finance, notranji nadzor, načrtovanje, notranje kontrole, tveganja, ocena tveganj. The reforms in public finance management have intensified in the last decade. These reforms place new demands and challenges on managers responsible for public finance management. The aim of new approaches to public finances is to maintain high standards in public sector governance. The managers in public sector have been confronted with risk management. Risk management relates to how an organization sets objectives, then identifies, analyzes and responds to those risks that could potentially impact its ability to realize its objectives. The reforms in public sector place new role and new approaches on internal auditors in public sector. The internal audit becomes a key element of public financial management and public sector governance. Public finance, internal audit, planning, controls, risk, risk assessment. 13 Magistra poslovnih znanosti; državna notranja revizorka; preizkušena notranja revizorka, pooblaščena revizorka; pomočnica direktorja, Kemijski inštitut Ljubljana. 8
Suzana Pomer 14 Sodelovanje notranjega revizorja in računovodje Co-operation Between Internal Auditor and Accountant Notranji revizor in računovodja sta oba računovodska strokovnjaka. Razlika med njima je področje delovanja. Domena prvega je predvsem merjenje delovanja organizacije, vključno s računovodskim evidentiranjem poslov in poročanjem v skladu z izbranim okvirjem računovodskega poročanja ter zagotavljanje, proučevanje in interpretiranje informacij poslovodstvu za potrebe sprejemanja odločitev in nadziranja. Dejavnost drugega pa je neodvisno in nepristransko dajanje zagotovil (revidiranje) in svetovanje. Pri opravljanju svojih nalog oba tudi sodelujeta. Tako se računovodja lahko pojavlja v vlogi revidiranca ali pa kot naročnik svetovalne storitve, ki jo zanj opravi notranji revizor. Koristi medsebojnega sodelovanja se ne kažejo samo za računovodjo oziroma notranjega revizorja. Od tega ima koristi celotna organizacija, kar se kaže kot ustrezno informiranje uporabnikov oziroma v bolj kakovostnih podlagah za sprejemanje odločitev na različnih organizacijskih ravneh. Notranje revidiranje, računovodsko nadziranje, računovodstvo, računovodski strokovnjak. The internal auditor and accountant are both professional accountants. Difference between them is area of their work. The accountant s domain is mainly the financial recording of transactions and reporting under selected accounting framework and the provision, analysis and interpretation of information to management for decision-making and control. The internal auditor s task is to provide assurance (auditing) and advice. They both co-operate when performing their tasks. The accountant could have two roles in this relationship, i.e. as an auditee or as a client, seeking for advice from the internal auditor. Besides accountants and internal auditors, whole organisation also benefits from this co-operation in the form of appropriate reporting to users and better decision making basis at different organisational levels. Internal auditing, accounting supervision, accounting, professional accountant. Vesna Urankar 15 Revidiranje varovanja okolja ter zdravja in varstva pri delu Environmental, Health & Safety Audits Revidiranje varovanja okolja ter zdravja in varstva pri delu (odslej okoljsko revidiranje) se je pričelo razvijati hkrati z obsežnejšim uveljavljanjem okoljske zakonodaje, ki je bila posledica večje osveščenosti o škodljivosti vplivov na okolje. Vloga notranje revizije je pri okoljskem revidiranju odvisna od tega, ali v organizaciji obstaja ločeno okoljsko revidiranje ter od izpostavljenosti okoljskim tveganjem. Okoljsko revidiranje vključuje preverjanje ustreznosti in učinkovitosti notranjih kontrol na področju varovanja okolja ter zdravja in varstva pri delu. V svetu obstaja več standardov in dobrih praks okoljskega revidiranja, med njimi standardi BEAC (Board of Environmental, Health & Safety Auditor certifications). Notranje revidiranje, revidiranje varovanja okolja, zdravja in varstva pri delu, tveganja varovanja okolja, notranje kontrole. Environmental, Health & Safety Audits (from now environmental audits) have been developed during massive implementation of environmental legislation, as a consequence of increasing awareness of threats of pollution. Internal audit role in environmental auditing depends on the existence of environmental management and exposure to environmental risks. Environmental auditing includes assessing the effectiveness and efficiency of internal controls, regarding envi- 14 Univ. dipl. ekonomist; revizor; državni notranji revizor. 15 Univ. dipl. ekon; preizk. notr. rev.; CIA; notranja revizorka v Telekomu Slovenije, d. d.; domači naslov: Markovo 11a, Kamnik. 9
ronment, health and safety issues. There are number of standards and good practices, used as a guide for environmental auditing, including BEAC Standards (Board of Environmental, Health & Safety Auditor certifications). Key words internal audit, environmental, health & safety audits, environmental risks, internal controls. Mag. Cirila Kovačič 16 Obvladovanje tveganj pri projektih Project Risk Management V današnjem hitro se spreminjajočem in razvijajočem okolju delovanja organizacij se v vedno večji meri pojavlja projektno delo, kot odgovor na vse večje potrebe po enkratnih in vedno bolj učinkovitih načinih dela. Projektno delo srečujemo na vseh področjih dela v organizaciji, zato je v prvi vrsti potrebno zagotoviti sistemsko poenotenje upravljanja s projekti. V članku so prikazana tveganja pri obvladovanju projektov z vidika notranjega revizorja, še posebej pa sem se osredotočila na tveganja pri posameznem projektu, kjer bi z ustreznim načinom dela bolj natančno ocenili potrebne roke za izvedbo, bolj natančno ocenili skupne stroške in zagotovili čim boljšo kvaliteto končnega produkta. Projekt, tveganje, obvladovanje tveganj, projektno vodenje. The global environment is changing and developing rapidly, so companies have introduced project work to meet the growing demand for unique and increasingly effective modes of work. The project work is applied in all parts and fields of the company, so it is necessary to ensure a system for uniform project management. The article describes project management related risks as seen by an internal auditor. The author has especially focused on risks related to managing individual projects. According to the author, the appropriate work process would allow for more accurate estimates of deadlines, common cost estimates, and better finished product quality. project, risk, risk management, project management. Patrick Gill 17 Program in kontrole preprečevanja prevar Anti-Fraud Programs & Controls Današnje poslovno okolje je vedno bolj kompleksno, hitro in specializirano ter zahteva večjo zanašanje na tehnologijo in sposobnosti poslovodstva in zaposlenih. Večje zakonodajna in nadzorna pravila zahtevajo boljše razumevanje in soočanje s tveganjem prevar v sami organizaciji. Večina poslovodstev se zaveda, da se njihove organizacije že ali pa se še bodo soočale s poskusi prevar in da se temu ne morejo izogniti. Vendar se lahko verjetnost prevare zmanjša z uvedbo učinkovitih programov in kontrol preprečevanja prevar, ki lahko hitro zaznajo prevaro in zmanjšajo njene posledice. Preprečevanje in odkrivanje prevar je poslovno upravičeno in lahko organizaciji omogoči zmanjšanje stroškov. 16 Magistrica ekonomskih znanosti; univ. dipl. ekon.; preizkušena notranja revizorka, Merkur d.d., Naklo; domači naslov: Mavčiče 54a, 4211 Mavčiče. 17 Univ. dipl. ekon.; direktor Oddelka za obvladovanje tveganj, Deloitte Revizija d.o.o.; domači naslov: Malgajeva 7, 1000 Ljubljana. a Internal Control - Integrated Framework, Committee of Sponsoring Organizations of the Treadway Commission, copyright 1992, 1994. b Internal Control - Integrated Framework, Committee of Sponsoring Organizations of the Treadway Commission, copyright 1992, 1994. 10
Ta članek predstavlja primere v razmislek poslovodstvu in revizorjem glede samega tveganja prevar, programe preprečevanja prevar in kontrole v smislu Committee of Sponsoring Organisations (COSO) pri Treadway Commission s Internal Control Integrated Frameworka. Tveganje prevar, učinkoviti programi in kontrole za preprečevanje prevar, preprečevanje in odkrivanje prevar. Today s business environment is characterized by increased complexity, speed, specialization, and a far greater reliance upon both technology and skills of management and employees. With increased legislative and regulatory requirements, there is a far greater need for organizations to understand and address fraud risks. Most top executives know that there organizations have been or will be subject to fraudulent activity, and that this is one risk that can never be eliminated. However, the likelihood of fraud occurring can be reduced by implementing effective antifraud programs and controls that can identify fraud in a timely manner and minimize the resulting damage. Fraud prevention and detection also makes good business sense and can provide cost savings to organizations. This article provides examples ad considerations for management and auditors with respect to the risk of fraud, and antifraud programs and controls, and is written in the context of the Committee of Sponsoring Organisations (COSO) of the Treadway Commission s Internal Control Integrated Frameworkb. fraud risk, effective antifraud programs and controls, fraud prevention and detection. Milan Jagrič 18 Mednarodni okvir strokovnega ravnanja International Professional Practice Framework Od ustanovitve ameriškega Inštituta notranjega revidiranja IIA v letu 1941 je notranje revidiranje prehodilo dolgo pot. Danes je v celoti izoblikovana stroka z razvitimi standardi, etiko in certifikacijskim programom. Število notranjih revizorjev je veliko, v posameznih organizacijah so si priborili svoje mesto in ustrezno kompenzacijo. Vse to je dokaz močnega razvojnega zamaha, ki ga doživljajo notranji revizorji, kakor tudi stroka v celoti in lahko smo ponosni, da predstavljamo del tega. Kakorkoli že, same zunanje spremembe pa še ne kažejo kako se je notranje revidiranje spremenilo tudi kot stroka. Če se je v zadnjih 50-tih letih v stroki toliko spremenilo, se postavlja vprašanje, kje lahko zasledimo te premike? Iskanje odgovorov na tako zastavljeno vprašanje je lahko zelo pomembno, saj nam ne bo razkrilo le dejstev od kod prihajamo, ampak tudi kje smo in kam bomo v prihodnosti šli. IPPF predstavlja še korak naprej v razvoju notranjega revidiranja. Okvir strokovnega delovanja, Mednarodni okvir strokovnega ravnanja, Standardi strokovnega ravnanja pri notranjem revidiranju, opredelitev notranjega revidiranja, Navodila za postopke, Stališča, Strokovna navodila, Kodeks etike, Razvojni in strokovni pripomočki. Internal auditing has come a long way since the establishment of The Institute of Internal Auditors in 1941. Ours is now a full-fledged profession with standards, a code of ethics, and a certification program. Internal auditors are more numerous, have greater prestige, and enjoy much better compensation and working conditions than in earlier times. All of these things constitute a tremendous achievement on the part of internal auditors, both individually and collectively; and we are certainly entitled to point to them with pride. Nonetheless, these outward signs of progress do not define how our profession has changed as a profession. If internal auditing has, in fact, changed during the past 50 years, how exactly has it changed? Establishing an answer to this question may be of considerable importance, since it will tell us not only where we have been, but also where we are, and perhaps where we are going. IPPF is almost one step ahead in the development of internal auditing. 18 Univ. dipl. ekon.; spec. rev., CIA; pooblaščeni revizor; preizkušeni notranji revizor. 11
Professional Practices Framework, International Professional Practices Framework, Standards for the Professional Practice of Internal Auditing, definition of internal auditing, Practices Advisories, Position Papers, Practice Guides, Code of Ethics, Development and Practical Aids. Mag. Katja Hleb Ramovš 19 Bistvo je očem zakrito ali kako uravnavati etiko, stroko in dodano vrednost dela notranjega revizorja Things are not Always What They Seem to be; How to Balance Between Ethics, Expertise and Added Value in the Work of Internal Reviser Vsako delovanje ima svoj vidni in svoj nevidni pol. Slednjega v veliki meri opredeljuje psihološka znanost. Za potrebe izbire in osebnega razvoja vrhunskih kadrov je psihološka stroka razvila merske instrumente, hipotetične koncepte in modele posnemanja, s pomočjo katerih lahko izvajamo assesment ali ocenjevalni postopek primernosti posameznika za opravljanje določenega dela, stopnjo potencianega razvoja odličnosti (3. nivoji: delno posnemanje, popolno posnemanje, ustvarjanje), psihohigiensko oz. psihokondicijsko stanje posameznika, ki je nujen pogoj za vrhunskost na kateremkoli področju ter konceptualne postulate, ki si jih deli z ali izposoja iz filozofije in opredeljujejo pravila igre (npr. etika). Odličen notranji revizor zadovoljuje osnovnim, vnaprej opredeljenim vhodnim parametrom, merljivim s psihometričnimi testi, neguje možnost aktivenega odziva na vsako situacijo, internalizira motive za opravljanje dela in zna posnemati miselne tehnike najboljših v stroki. Stroko ne le izvaja, ampak jo tudi soustvarja, z upoštevanjem do sedaj veljavnih meril in postopkov, s preučevanjem svojih in tujih primerov ter z aktivnim prisopom h konstantnemu lastnemu osebnostnemu razvoju. Etika kot kronski postulat, je intimna izbira vsakega posameznika in običajno sledi šele dolgotranjemu in načrtrovanemu osebnostnemu razvoju. Površen pogled bi jo lahko zamenjal s čistunstvom in slepim priznavanjem pravil, ki jih ne razumemo zelo dobro. Etika, dodana vrednost, osebna odličnost, nujne karakteristike uspešnega notranjega revizorja. Every action has its visible and invisible side. The later is largely defined by psychological science. The psychological science has developed psychometrical testing bateries, hypotetical concepts and transformative models to meet the needes of effective and precise selection and development fo specific kind of experts. They enable us to form an appropriate assessment procedure and produce a reliable opinion about the suitability of the candidate for the certain working position, to define the optimal development path for the individual, to define the possible gorwht cielling of the candidate, to investigate psyhogygienic and psychofit status of the individual as the preecondition for peak performance in any field and to form the concepts shared with philosophy and other humanistic sciences, (like ethics and ethical standards). A peak performing internal reviser has covered the basic psychological parameters, formed in advance and measurable with psycometrical tests, develops the skill of respond-ability, internalisis the motives for taking on the job of internal reviser and can copy the skills and attitudes of the best in business. The applied science of internal revision is in this case not only developed to the excellence but is also co-created, including all the already invented proceduress and concepts that have prooven themselves over time and practice, with precise case studies and with active approach to everlasting own personal development. Ethics as the theoretical concept is an intimate choice of every individual and usually follows naturally to the long practiced process of self development. The second class scan could mistake it for blind obeying of the rules, that are not clearly understood at its core meaning. Ethics, added value, personal excellence, basic characterists of the successful inner development. 19 Magistra psihologije; direktorica Hr Sistemi d.o.o. 12