Povzetek

Spoznanje, da je vsaka organizacija pri svojem delovanju izpostavljena tveganjem, zahteva od vseh zaposlencev, predvsem pa od poslovodstva, da ta tveganja ciljno obvladujejo, tudi z ustreznimi kontrolnimi dejavnostmi. Zato pa je treba dobro poznati možne kontrolne dejavnosti ter njihov namen in značilnosti. Z ustreznim naborom koristnih kontrolnih dejavnosti ter natančno opredelitvijo, kdo izvaja kontrolne dejavnosti in katere, je organizacija uspešnejša pri obvladovanju tveganj. Zaradi novosti in nenehnih sprememb tako zunaj kot znotraj organizacije je treba kontrolne dejavnosti nenehno spremljati, ocenjevati in izpopolnjevati. V prihodnje se predvideva še izrazitejši prehod od ročnih in odkrivalnih kontrolnih dejavnosti k avtomatskim oziroma računalniško podprtim in preprečevalnim kontrolnim dejavnostim, ki bodo vključene tako v nove procese kot v spremenjene obstoječe procese. Notranji revizorji so pomemben del ustroja notranjega kontroliranja. Njihova vloga je predvsem revidirati obstoječi ustroj, torej tudi svetovati izboljšave ustroja notranjega kontroliranja in kontrolnih dejavnosti kot njegove pomembne sestavine.

Summary

The realization that every entity is exposed to risks requires targeted risk management and adequate control activities at all levels and from the management in particular. It is therefore important to know what control activities are available and what are their functions and characteristics. An appropriate set of control activities with clearly delegated authorities and responsibilities provides for better risk management in any company. Due to continuous changes and novelties within and outside of companies, control activities shall be assessed, improved and adjusted all along. It is expected that manual and identifying control activities will in the future be more and more replaced by automatic or computer-assisted and preventive control activities integrated in the new and modified existing processes. Internal auditors constitute an essential part of the internal control system. Their basic task is to audit the existing system and at the same time to suggest improvements in internal control and in control activities being an important component thereof.