TFL Vsebine / Revija SIR*IUS

Internal auditing of financial risks management in the company

V današnjem času slabše likvidnosti gospodarskega okolja je obvladovanje finančnih tveganj ključno za dolgoročno stabilno poslovanje družbe. Odgovornost poslovodstva za obvladovanje tveganj določa ZFPIPP . Med finančnimi tveganji so običajno podjetja najbolj izpostavljena kreditnemu in likvidnostnemu tveganju. Učinkovite preventivne notranje kontrole lahko preprečijo pomembne izgube. Finančna funkcija se vsebinsko nanaša na vse organizacijske enote, ker njihove odločitve vplivajo na plačilno sposobnost družbe. Notranji revizor s priporočili za izboljšanje notranjih kontrol prispeva k učinkovitosti obvladovanja finančnih tveganj in zagotavljanju skladnosti.

In today’s weak liquidity situation of the economic environment financial risk management is crucial for long-term stable operation of the company. Management's responsibility for risk mitigation is required by law and stated in the Financial Operations, Insolvency Proceedings and Compulsory Dissolution Act (ZFPPIPP). Credit and liquidity risks are usually he most important financial risks in companies. Effective preventive internal controls may prevent significant losses. The financial function refers to all organisational units, as their decisions affect the liquidity and solvency of the company. With recommendations for the improvement of internal controls, the internal auditor contributes to both the financial risk management and the provision of compliance.