Povzetek

V strokovni literaturi obstaja mnogo različnih definicij tveganja in obvladovanja tveganj v podjetjih in bankah, navadno pa v literaturi ni navedeno ničesar o obvladovanju tveganj v državnih organih. Obvezna akreditacija plačilnih agencij na področju Skupne kmetijske politike zmanjšuje možna tveganja prek vzpostavitve notranjih kontrol (administrativne kontrole in kontrole na kraju samem). V vsaki plačilni agenciji mora biti vzpostavljena tudi notranjerevizijska služba, ki tudi zmanjšuje možna tveganja pri poslovanju v plačilni agenciji. Notranjerevizijska služba prek petletnega revizijskega načrta preverja vse ukrepe, ki jih je izplačala plačilna agencija. V plačilni agenciji se lahko vzpostavi register tveganj, v katerem se določijo tudi preventivni ukrepi za zmanjševanje tveganj. Register tveganj je treba ažurirati. Če do nepravilnosti vseeno pride, mora plačilna agencija o njih poročati Evropski komisiji, to je Evropskemu uradu za boj proti goljufijam. Obstaja pa tudi povezava med Registrom, tveganj in celovitim načrtom za preprečevanje koruptivnih dejanj.

Summary

In professional literature we find many different definitions of risk and risk management in companies and banks, but usually that literature is not dealing with state administration bodies. The obligatory accreditation of paying agencies acting within the Common Agricultural Policy diminishes potential risks through the implementation of internal controls (administrative and on-the-spot controls). Each paying agency has to establish its internal audit service, which also reduces potential risks in the management of the paying agency. By means of a five-year audit plan, the internal audit service checks all the measures that are paid by the paying agency. The paying agency can set up a Register of Identified Risks, in which risk preventive activities and control procedures are also defined. The Register of Identified Risks must be regularly updated. If any irregularities occur, the paying agency has to notify the European Commission, i.e. the European Antifraud Office immediately. There is also the connection between the Register of Identified Risks and the Integrity Plan of Preventing the Corruptive Activities.