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2018, vol. 21, br. 81, str. 75-86
Uveravanje o internoj kontroli
Univerzitet Singidunum, Beograd
Ključne reči: interna kontrola; mape uveravanja; revizor; pouzdanost interne kontrole; plan uveravanja
Sažetak
Povećan fokus na uloge i odgovornosti višeg rukovodstva i odbora doveo je do toga da mnoge organizacije moraju da stave veći naglasak na aktivnosti uveravanja o efikasnosti delovanja sistema internih kontrola. Retke su organizacije u Republici Srbiji koje imaju sistematičan pristup sistemima internih kontrola na procesnim nivoima i na nivou cele organizacije. Danas se u svetu poklanja velika pažnja sistemu internih kontrola, veća nego ikada ranije. Odbor i više rukovodstvo treba da budu sigurni da je ukupan proces uveravanja adekvatan i dovoljno snažan da potvrdi da su interne kontrole odgovarajuće dizajnirane i da efikasno funkcionišu u skladu sa primenjenim okvirom sistema interne kontrole.
Reference
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*** (1994) Internal Control and Financial Reporting: Guidance for Directors of Listed Companies registered in the UK. December
*** (2011) International standard on assurance engagements (ISAE) 3402: Assurance reports on controls at a service organization. June 15
*** (1992) Report of the Committee on the Financial Aspects of Corporate Governance: The Code of Best Practice (Cadbury Code). 1 December
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O članku

jezik rada: srpski
vrsta rada: pregledni članak
DOI: 10.5937/Rev1881075S
objavljen u SCIndeksu: 02.07.2019.

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