Povzetek

Pri ovrednotenju okolja kontroliranja in njegovih posameznih dejavnikov mora revizor upoštevati tudi vse preostale dejavnike in okoliščine, ki pridejo v poštev. Presojanje, ali slabost v okolju kontroliranja obstaja in ali je pomembna, zahteva od revizorja dobro poznavanje organizacije in okolja, v katerem posluje, pa tudi ustrezno presojanje. Revizor ne sme presojati uspešnosti okolja kontroliranja samega zase, temveč vselej v povezavi s preostalimi sestavnimi deli notranjega kontroliranja. Zato tudi učinek morebiti ugotovljenih slabosti v okolju kontroliranja vselej ovrednoti skupaj z drugimi ugotovitvami pri proučevanju vseh drugih sestavnih delov notranjega kontroliranja.
Revizor upošteva tudi, da okolje kontroliranja s‡mo ne preprečuje ali odkriva in odpravlja pomembnih napak, da pa je narava tveganj, ki izvirajo iz šibkega okolja kontroliranja, takšna, da jih je le težko omejiti na posamezna tveganja napak oziroma nedoseganja ciljev. Med posledicami neuspešnega okolja kontroliranja sta lahko tudi poslovni neuspeh organizacije in izguba njenega ugleda.

Summary

When evaluating the control environment and its individual factors, the auditor also has to consider all other relevant factors and circumstances. The judgement about possible weaknesses and their relevance in the control environment requires that the auditor has good knowledge of the organisation and of the environment in which it is operating, as well as extensive competence of judgement. An auditor shall never judge the performance of the control environment alone, but always in connection with the other components of internal control. The effect of the weaknesses in the control environment, if any, shall thus always be evaluated together with other findings of the analysis of internal control components.
In addition, the auditor shall keep in mind that the control environment by itself neither prevents nor discovers and eliminates significant mistakes; however, the risks arising from weak control are such that they can only with difficulty be restricted to some individual mistakes or to non attainment of objectives alone. A weak control environment may, among other things, result in the performance failure of the organisation and in the loss of its reputation.