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Megatrend revija
2017, vol. 14, br. 2, str. 109-125
jezik rada: engleski
vrsta rada: pregledni članak
objavljeno: 24/11/2017
doi: 10.5937/MegRev1702109J
Creative Commons License 4.0
Interna revizija u funkciji korporativnog upravljanja
Džon Nezbit Univerzitet, Fakultet za poslovne studije, Beograd

e-adresa: joksimovicm@naisbitt.edu.rs

Sažetak

Cilj ovog rada je da prikaže internu reviziju u funkciji korporativnog upravljanja. U okviru planetarne ekonomije, interna revizija je određena kao osnovni način za precizno upravljanje svim ekonomskim resursima. Istovremeno, korporativno upravljanje je dobilo ogromnu pažnju u poslednjih nekoliko godina, kako u praksi, tako i u naučnim istraživanjima, pre svega zbog bitnih računovodstvenih skandala i velikih korporativnih neuspeha. Institut za internu reviziju preporučuje da bez obzira kakvo je izveštavanje u organizaciji, postoje određene primarne mere koje će osigurati da se na adekvatan način podržavaju i omogućavaju efikasnost i nezavisnost funkcije interne revizije. Korporativno upravljanje postaje ključno pitanje nakon dešavanja poslednjih godina na svetskom tržištu. Specifična uloga u stabilnosti finansijskih posrednika veoma je naglašena posle krize koja utiče direktno na finansijska tržišta od leta 2007. godine, a u stvari, finansijski posrednici u lancu upravljanja postaju sve važniji, ne samo zato što posrednici u poslovanju prihvataju sve veći rizik, nego i zbog njihove specifične uloge u privredi prilikom transfera finansijskih sredstava. Propisi mogu uticati na uzimanje finansijskih ulaganja od finansijskih posrednika putem procesa donošenja odluka u različitim mogućim pravnim strukturama utvrđenim zakonom.

Ključne reči

interna revizija; komitet za računovodstvo; korporativno upravljanje; finansijka tržišta; saradnje

Reference

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