TFL Vsebine / Revija Poslovodno računovodstvo

Za doseganje ciljev organizacije na racionalen način in v skladu s predpisi oziroma za njeno uspešno, učinkovito in skladno delovanje, je bistveno, kako kakovostno je njeno kontrolno okolje: etično ravnanje, način vodenja in nadziranja, odnos do zaposlenih, organizacijski ustroj, pristojnosti in odgovornosti, pretok informacij. Zunanjemu in notranjemu revizorju proučitev kontrolnega okolja nudi temeljne informacije o organizaciji in njenem obvladovanju tveganj. Sicer pa se cilji analiziranja kontrolnega okolja razlikujejo. Zunanji revizor se želi prepričati, v kolikšni meri se lahko zanese na notranje kontrole, da s tem zmanjša obseg preizkušanja podatkov. Notranji revizor pa kontrolno okolje ocenjuje in podaja zagotovila o uspešnosti, učinkovitosti in skladnosti njegovih sestavin.

For achieving the goals of an organization in a rational way and complaint with the rules, that is for its efficient, effective and complaint performance, the quality of its control environment is crucial: ethical behavior, managing and supervising type, employee relationships, organizational structure, authorities and responsibilities, information flow. Analyzing control environment gives basic information about the organization and its risk management to external and internal auditor. Otherwise the goals of analysis differ. External auditor wants to find out, how much he can rely on internal controls to reduce the amount of substantive procedures. Internal auditor on the other hand evaluates the control environment and gives assurance regarding efficiency, effectiveness and compliance of its elements.