Primer Enron in drugi odmevni škandali kažejo, da zgolj obstoj revizijske komisije ne zagotavlja kakovostnega računovodskega poročanja družb. Le revizijska komisija, ki dosledno izpolnjuje svoje naloge, prinaša želene koristi. V članku s pomočjo vprašalnikov, ki smo jih poslali zunanjim neodvisnim članom revizijskih komisij, ugotavljamo, kako uspešne so pri izpolnjevanju zastavljenih ciljev revizijske komisije slovenskih gospodarskih družb. Ob tem namenjamo posebno pozornost temeljnim dejavnikom uspešnosti revizijskih komisij (sestavi, pooblastilom, virom in motiviranosti), ki vplivajo na uspešnost revizijskih komisij na področju nadzora nad računovodskim poročanjem, notranjimi računovodskimi kontrolami in sistemi za obvladovanje tveganj ter postopkov notranjega in zunanjega revidiranja.

The Enron case and other high-profile scandals have shown that the mere existence of an audit committee does not yet guarantee the quality of corporate financial reporting. Only audit committees that prove to be successful regarding effective implementation of their tasks will deliver de-sired benefits to corporate governance. In the article, we use the self-evaluation method to evaluate performance of audit committees in Slovene companies. The questionnaires were sent to external independent members of audit committees. We also emphasize the importance of determinants of audit committee effectiveness (composition, authority, resources and motivation) that influence the level of effective implementation of audit committee tasks regarding the control of financial reporting, internal accounting controls, risk management systems and, in additon the control over internal and external auditing.