TFL Vsebine / Revija SIR*IUS

Business judgment rule and possible role of the internal auditor in relation to this rule

Pravilo podjetniške presoje pomeni, da člani organa vodenja ali nadzora ne odgovarjajo za škodo, ki je nastala zaradi njihove podjetniške odločitve, če so izpolnjene določene predpostavke. Te predpostavke so: obstoj primerne informacijske podlage odločitve, odločitev je v skladu z interesom družbe in je bila sprejeta brez nasprotja interesov ter tujih vplivov, in dobra vera odločevalca. Izpolnitev naštetih predpostavk pomeni, da je bila podjetniška odločitve sprejeta v skladu s standardom strokovne skrbnosti, ki velja za člane organov kapitalskih družb. Notranji revizor lahko zagotovi informacije glede predpostavk primerne informacijske podlage odločitve in njene skladnosti z interesi družbe. Njegove naloge lahko razdelimo na posle, ki so neposredno povezani s pravilom podjetniške presoje, in na sistemsko usmerjene posle, spodbujene s tem pravilom.

The business judgment rule implies that the members of the management and supervisory boards shall not be liable for the damage resulting from their business decision if certain conditions have been met. These conditions are: an adequate information base, a decision which is made in accordance with the company's interest and adopted without conflicts of interest and external influences as well as the good faith of the decision-maker. Fulfilling these conditions means that the business decision was taken according to the professional care standard, which applies to the members of corporation bodies. The internal auditor may provide important information in fulfilling the conditions of an adequate information base of the decision and its conformity with the company's interest. His or her tasks can be divided, on the one hand, into the tasks which are directly linked with the business judgment rule and, on the other hand, the system-oriented tasks stimulated by this rule.