TFL Vsebine / Revija SIR*IUS

The Role of supervisory board in external and internal audits and other related services

Nadzorni organi imajo pomembno vlogo in tudi pristojnost pri izbiri ter nadzoru nad opravljenimi revizijami. Njihova vloga je različna glede na to, ali govorimo o zunanji reviziji računovodskih izkazov, notranji reviziji ali izrednih postopkih, katere izvaja revizor, ki ni zaposlen v organizaciji. Prvi ključni element pri sodelovanju z revizorji je, da nadzorni organ jasno pove svoja pričakovanja. Šele ob jasnem razumevanju vseh udeležencev lahko revizor opravi delo tako, da je njegovo delovanje skladno z revizijskimi standardi in da izda za naročnika uporabno poročilo. Pri zunanji reviziji računovodskih izkazov so pravila in obseg dela precej jasni, pa je kljub temu sodelovanje med revizorji in nadzornimi organi zelo različno. Pri notranji reviziji je ključna vloga nadzornega organa pri vsebinskem potrjevanju načrta dela. Pri ostalih postopkih pa je ključnega pomena, da se z revizorjem pravočasno in vnaprej dogovori o obsegu dela, načinu poročanja ter časovnem okviru.

Supervisory bodies have an important role as well as the power to select the auditor and to overview audit procedures. Their role depends on whether the engagement is a financial statements audit, an internal audit or other procedures that are performed by an external auditor who is not an employee of the company. A clear communication of the supervisory body’s expectations is fundamental for the cooperation with auditors. Only when requests of all members are distinctly understood, the auditor is able to carry out his work in accordance with auditing standards and to issue a report that is useful for the client. Even though the rules and scope for external audit of financial statements are quite clear, the cooperation between auditors and supervisory bodies can differ considerably. In terms of internal audit, the supervisor's role is of key importance in approving the work plan content, whereas for other procedures it is important that the auditor and the supervisory body agree on the work scope, reporting and timeline in a timely manner.