Povzetek

Da bi bilo zagotovljeno učinkovito delovanje revizijske komisije, mora ta imeti natančno opredeljena pooblastila. Prav tako mora biti opredeljen način njenega komuniciranja z zunanjim in notranjim revizorjem ter poslovodstvom družbe. Na drugi strani mora revizijska komisija delovati popolnoma neodvisno. Njeno delovanje je lahko uspešno, če člani nadzornega sveta ali upravnega odbora razumejo in cenijo prednosti njenega delovanja ter imenujejo v revizijske komisije neodvisne strokovnjake.

Članek predstavlja ustanovitev in način delovanja revizijske komisije v slovenskem pravnem redu. Vključuje tudi obsežen vprašalnik, ki služi za preverjanje učinkovitosti delovanja računovodskega sistema, sistema obvladovanja tveganj ter popolnosti vzpostavitve in delovanja notranjih kontrol v družbi. Kot tak je lahko koristen pripomoček za revizijsko komisijo, v družbi, ki revizijske komisije nima, pa za nadzorni svet ali upravni odbor.

Summary

To function properly, any audit committee must have the full authority of the board. It must have clear terms of reference and channels of communication with the management and with internal and external auditors. On the other hand, its job has to be carried out completely independent. The committee can be successful if the members of the board understand and appreciate its benefits for the company as a whole and nominate committee members who are independent financial experts.

The article presents the establishment and functions of the audit committee. It also includes a relatively complex questionnaire which can serve for checking the performance of accounting and risk management systems as well as the completeness and functioning of the internal control system in Slovenian companies. As such it can be a useful practical tool for either the audit committee or the supervisory board/board of directors in cases where an audit committee does not exist.