2004, vol. 47, br. 1-2, str. 99-112
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Sistem internih kontrola i operativna revizija
Internal control of enterprise
JKP 'Novosadska toplana', Novi Sad
Sažetak
Sistemi internih kontrola ne štite dovoljno donosioce investicionih odluka mimo preduzeća, od mogućnosti velikih prevara menadžmenta. Međutim sam sistem internih kontrola služi menadžmentu preduzeća da bude sigurniji da su računovodstvene informacije samog preduzeća pouzdane. Interna kontrola nije samo negativna, ona nije dizajnirana i sprovedena da bi sprečila neželjene posledice zbog njenog dešavanja. Nijedan posao ne postiže svoje ciljeve izbegavanjem neželjenih rezultata. Mnogo važnije je da, interna kontrola koja je dizajnirana i posmatrana na odgovarajući način, obezbeđuje razumno uveravanje postizanja ciljeva i planova poslovanja. Interna revizija je oblik nadzora nad računovodstvenim i administrativnim kontrolama, ali i nešto mnogo više, ona je posebna filozofija dodavanja vrednosti organizaciji svojom aktivnošću. Operativna revizija je prevaziŠla internu reviziju. Operativna revizija je sveobuhvatna delatnost, koja je osmišljena da analizira organizacionu strukturu, sisteme interne kontrole, tok radnog procesa, širu ocenu boniteta i rezultate rada menadžmenta. Operativna revizija je instrument poslovanja preduzeća, alat menadžmenta, ali i njegov korektor. Ona meri ostvarenje neke organizacije u odnosu na njenu svrhu i postavljene ciljeve. Operativna revizija se bavi celokupnim ostvarenjem ciljeva, efektivnošću poslovnih postupaka i interne kontrole, rezultatima pojedinih menadžera i drugim nefinansijskim aspektima poslovanja. Operativna revizija koristi izuzetna, posebna, čula, putem logičkih revizijskih tehnika da privede svrsi organizacione ciljeve, operacije, kontrolne procese komunikaciju i informacioni sistem.
Abstract
Outside the enterprise, internal control systems do not provide sufficient protection to investment decision makers from the possibility of great management fraud. However, the system of internal control is there to provide assurance for management of an enterprise that accounting information of an enterprise is reliable. Internal control systems, internal and external audit, never really had an exclusive task to protect an enterprise form fraud, or to protect the owner and wider public from management fraud. These days, especially, institutes for internal control and audit, are becoming modern management's instrument for running and managing business operations, and for permanent evaluation reliability of an enterprise. Internal control is a form of supervision of accounting and administrative controls, and something even more, it is a special value adding philosophy in an organization through its activities. Operational audit has exceeded internal audit. Operational audit is a widespread activity that is established to analyze organizational structure, internal control systems, and flow of a working process, wider evaluation reliability and management performance results. Operational audit is and instrument of business operations of an enterprise, management tool and its corrector. It measures the realization of an organization compared to its purpose and goals set. Operational audit deals with entire achievement of goals effectiveness of business procedures and internal control, performance of some managers and other non-financial aspects of business operations. Operational audit uses exceptional, special senses through logical auditing technique to realize the purpose of organizational goals, operations controlling processes, communication and information system.
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