INFORMATION SECURITY (AND MORE) WITHIN ACCOUNTING COMPANY

V diplomski nalogi sem poskusila zajeti zatečeno stanje v večjem številu predvsem manjših računovodskih servisov in pogojev v katerih ti izvajajo svojo dejavnost. Posebej sem se osredotočila na grožnje in tveganja, s katerimi se soočajo pri izvajanju dejavnosti v obliki zunanjega izvajanja storitve – outsourcinga. Diplomska naloga je sestavljena iz teoretičnega dela in raziskovalnega dela. V teoretičnem delu sem poskusila dovolj natančno povzeti relevantna področja, ki so potrebna in pomembna za razumevanje tako računovodstva, računovodenja, kot poslovanja gospodarskih družb s poudarkom na potrebi zagotavljanja varnosti in omejevanja tveganj pri poslovanju. Eden od poudarkov je tudi na tem kako slednje vpliva na pogodbeni odnos med naročnikom in izvajalcem stroritve računovodstva. V raziskovalnem delu sem prek postavljanja vprašanj v primerljivo velikih računovodskih servisih opravila razgovore ter prejete odgovore in prakso strnila v zatečeno stanje kot sem ga predstavila v diplomskem delu. Pri tem sem zatečeno stanje primerjala z zakonskimi zahtevami, standardi in priporočili (dobro prakso) strokovnih združenj doma (primer ZRS – Zveza Računovodij Slovenije) in po svetu. Ugotovila sem, da velja tako med naročniki in izvajalci storitve zunanjega računovodstva v obliki outsourcinga nezadostno varnostno zavedanje, v nekaterih primerih nezadostno poznavanje predmetne zakonodaje, standardov in dobre prakse.In this thesis I tried to cover the conditions and the current situation in which mainly smaller outsourcing accounting companies are performing their services. I was particularly focused on the threats and the out coming risks facing both contractual partners with a focus on the outsourcing . The thesis consists of both a theoretical and research work. In the theoretical part I tried to summarize accurately as possible the relevant areas, which are necessary and important for the understanding of both accounting and business performance with an emphasis on the need to ensure security and mitigating operational risks. One of the highlights is also in this way the latter affect the contractual relationship between the client and the contractor to services of accounting. The empirical part is done through questioning in a comparable sized accounting service interviewed and received answers and practice summed up in the swollen state as I have presented in the thesis. In this situation I found compared with the statutory requirements standards and recommended practices (best practices) professional associations at home (such as SRC - Slovenian Association of Accountants ) and around the world. I realized that applies between clients and service providers external accounting in the form of outsourcing lack of safety awareness, in some cases, insufficient knowledge in the legislation, standards and best practices