FACTORS ASSOCIATED WITH THE ADOPTION OF INTERNAL AUDITING BY SLOVENIAN COMPANIES

Gospodarstvo se je v zadnjih desetletjih pod vplivom globalizacije in tehnično-tehnološkega napredka močno razvijalo in širom sveta tudi povezovalo. S tem je prineslo nove priložnosti, z njimi pa tudi nevarnosti in tveganja. Odgovornost poslovodstva je, da organizaciji zagotovi obstoj in razvoj, zato se poslužuje različnih kontrolnih oziroma nadzornih funkcij. Bistvo notranjih kontrol je ugotavljanje formalnih (ne)pravilnosti, bistvo notranjega revidiranja pa je miselno obnoviti nastanek dejanj in stanj ter podati strokovno mnenje. Ob tem notranje revidiranje ne gre razumeti le kot seznanjanje poslovodstva o kakovosti notranjega kontrolnega sistema, temveč tudi, kje in kdaj so večja tveganja v organizaciji, kje je treba izpopolniti notranji kontrolni sistem ter s tem zmanjšati tveganje. Notranjerevizijska dejavnost se v slovenskih gospodarskih družbah odvija tam, kjer so prisotna tveganja, kjer se porabljajo družbena sredstva in kjer organizacija doseže raven velikosti, ko notranje informacije, ki so posredovane poslovodstvu, ne zagotavljajo popolnega pregleda nad njenim delovanjem. V raziskavi anketirane organizacije pripisujejo največjo težo za vzpostavitev notranjerevizijske dejavnosti dejavnikom: izpostavljenost tveganjem, velikost organizacije in nezanesljivost notranjega kontroliranja. Vzpostavitev notranjerevizijske dejavnosti ima za organizacijo naslednje pomene: varovanje sredstev in lastniškega kapitala, resničen in pošten prikaz računovodskih razvidov in spoštovanje zakonodaje. Pravilni učinki notranjega revidiranja se morajo kazati v tem, da se spremljajo in preiskujejo posamezni ukrepi in dejanja v zvezi z izidi notranjih kontrol. Na ta način se onemogoči pojav napak in prevar, hkrati pa procesi delujejo v skladu z zakonodajo, internimi akti in notranjo organizacijo.Due to globalisation, technical and technological progress the economy in the last decades has been developing and connecting worldwide. Along the opportunities it has brought new threads and risks, that management supervises with the system of controls. The heart of internal control is finding out the formal correctness, while the heart of internal auditing is to review actions and conditions with giving the expert opinion. Furthermore, internal auditing does not just inform the management about the quality of the system of internal controls, it also informs it where and when the risks within the organisation are and where to improve the system of internal controls to achieve the goal – to reduce risks. Internal auditing activity is found in those Slovenian companies, where the risks are present, where the public resources are being spent and where the organisation reaches the size that internal information, sent to the management, does not reflect a real picture. The survey reveals that the main factors associated with the adoption of internal auditing are: the risks that organisation is exposed to, the size of the organisation and the unreliability of the system of internal controls. The meaning of the adoption of internal auditing is: to preserve the assets and the equity, to keep financial statements true and fair, and to operate by the legislation. The effect of internal auditing should be to observe and explore each step connected with internal controls. In this way the error and fraud are prevented. At the same time the processes are operating hand in hand with the legislation, internal acts and plans