Povzetek

Okolje kontroliranja je "prva obrambna črta" vsake organizacije pri zmanjševanju tveganj, da njeni nameni in cilji v pomembni meri ne bodo doseženi (IIA: Tone at the Top, 2005, str. 2). Zajema funkcije upravljanja in poslovodenja ter vedenje, zavedanje in dejanja pristojnih za upravljanje in poslovodenje, ki so povezani z notranjim kontroliranjem v organizaciji in njegovim pomenom zanjo.
Je temelj uspešnega notranjega kontroliranja in podlaga vsem drugim sestavinam notranjega kontroliranja. Zato ima prodoren vpliv na doseganje namenov organizacije. Vpliva pa tudi na doseganje ože postavljenih ciljev znotraj organizacije. Iz tega sledi, da mora revizor pri celovitem proučevanju in ovrednotenju notranjega kontroliranja vselej upoštevati tudi, ali je okolje kontroliranja zadovoljivo oziroma ali pozitivno vpliva na doseganje proučevanih ciljev.
Ovrednotenje okolja kontroliranja pa ni pomembno le pri presojanju celotne uspešnosti notranjega kontroliranja na proučevanem področju, temveč tudi pri pripravi na tveganju zasnovanega letnega ali večletnega načrta delovanja notranjerevizijskega izvajalca.
Določitev obsega in globine potrebnega spoznavanja z okoljem kontroliranja ter določitev obsega zanašanja na okolje kontroliranje je predmet revizorjeve strokovne presoje. Odvisna pa je tudi od namena revizorjevega dela in značilnosti proučevanega področja.
S pomočjo pristopa, ki je zasnovan na pristopu od vrha navzdol in obenem na tveganju, se revizor osredotoča predvsem na tista področja, dejavnike, tveganja in z njimi povezane kontrole, ki so za proučevano področje najpomembnejši in ključni.
Prispevek je razdeljen v dva dela. V prvem delu bodo predstavljene nekatere splošne značilnosti ovrednotenja okolja kontroliranja. Drugi del, ki bo objavljen v decembrski številki, pa obsega podrobnejši prikaz dejavnikov okolja kontroliranja in značilnosti njihovega ovrednotenja.

Summary

Control environment is the "first defence line" of each organisation when reducing risk and when it is feared that its purpose and objectives could not be achieved to a great extent (IIA: Tone at the Top, 2005, p. 2). It involves functions of corporate governance and management, behaviour, awareness and actions of those competent for corporate governance and management who are related to internal controls in an organisation and their meaning to it.
It is a foundation of successful internal controls and a base for all other internal control components. Therefore, it has a powerful influence on the achievement of company's purposes. It has also an impact on the achieved detailed objectives within an organisation. Consequently, an auditor shall always consider during the complete review and evaluation of internal controls if the control environment is sufficient or if it has a positive influence on the achievement of the objectives reviewed.
Evaluation of the control environment is not relevant only for the assessment of complete efficiency of internal controls in the area reviewed, but also for the preparation of the risk-based annual or multi-year plan of operation of an internal auditor.
Determination of scope and depth of the required familiarisation with the control environment and definition of the scope of reliance on the control environment is a subject matter of auditor's professional judgement. It depends also on the purpose of the auditor's work and characteristics of the area reviewed.
By means of the top down risk-based approach an auditor focuses mainly on the areas, factors, risks and the related controls that are key ones and most relevant for the area reviewed.
The article is divided into two parts. The first part deals with the presentation of some general characteristics of the control environment evaluation. The second part (that will be published in the December volume) describes factors of control environment and characteristics of their evaluation in great detail.