TFL Vsebine / Revija SIR*IUS

Amended Companies Act (ZGD-1K) and Internal Audit

V Sloveniji je notranja revizija v zasebnem sektorju urejena z Zakonom o gospodarskih družbah (ZGD-1). V letu 2021 je bil 281.a člen, ki ureja notranjo revizijo, prenovljen. V primerjavi s predhodno veljavnim 281.a členom zakona prenovljeni člen dodatno določa pravni okvir stroke notranje revizije ter (minimalne) pogoje za strokovno usposobljenost izvajalcev notranjega revidiranja in vodenje funkcije notranje revizije. Prav tako člen ureja razmerje med nadzornim svetom in upravo v družbi. Nadzorni svet v družbi se mora seznaniti z letnim poročilom o delu notranje revizije ter daje potrebna soglasja v zvezi z vodjo notranje revizije, k temeljni notranjerevizijski listini, načrtom dela notranje revizije in zunanjemu izvajanju funkcije notranje revizije v celoti. Prav tako ima nadzorni svet pravico zahtevati od notranje revizije dodatne informacije brez vednosti uprave, poleg informacij, ki mu jih posreduje uprava družbe. V prispevku je predstavljena (s komentarjem) slovenska zakonska ureditev notranje revizije v prenovljenem 281.a členu zakona.

Internal audit activity in Slovenia in the private sector is regulated by the Companies Act (ZGD-1). In 2021, Article 281a, which regulates company’s internal audit activity, was revised. Compared to the previously valid Article 281a of the Companies Act, the revised article additionally determines the legal framework of the internal audit profession and the (minimum) conditions for the professional qualification of internal auditors and for managing the internal audit activity. The article also regulates the relationship between the Supervisory Board and the Management Board. The company's Supervisory Board must get acquainted with the annual report on the work of the internal audit activity and give consent to the chief audit executive, the internal audit charter, the internal audit activity’s plan, and the outsourcing of internal audit activity in full. The Supervisory Board also has the right to retrieve additional information from the internal audit without the knowledge of the Management Board, in addition to the information provided to him by the Management Board. The paper presents (and additional comments on) the Slovenian legal regulation of internal audit activity in the revised Article 281a of the Companies Act.