TFL Vsebine / Revija SIR*IUS

Approval of the supervisory board in relation to internal auditing

V članku so obravnavani načini ustanovitve soglasij nadzornega sveta o bistvenih vprašanjih delovanja notranje revizije v podjetju, njihov namen, pravni učinki ter možnost prenosa pristojnosti odločanja o soglasjih na revizijsko komisijo. Avtor se zavzema za zakonsko ureditev pravnega položaja notranjega revizorja v podjetju na ravni splošnega predpisa, v tem okviru pa tudi za določitev navedenih soglasij nadzornega sveta kot obveznih ali pa vsaj za razširitev obstoječih priporočil slovenskega Kodeksa upravljanja javnih delniških družb v zvezi z notranjo revizijo. S soglasji nadzornega sveta se krepi neodvisnost notranje revizije, kar omogoča večjo učinkovitost delovanja nadzornega sveta in njegove revizijske komisije. To je še posebej pomembno za preprečevanje in odkrivanje prevar, tudi tistih, v katere je vpletena uprava.

The article discusses the ways of establishing the authority of the supervisory board to approve essential questions related to internal auditing, its purpose, legal effects and the transfer of this authority to the audit committee. The author suggests that the legal status of an internal auditor in a company, including the mandatory approvals by the supervisory board, should be regulated by law or at least in the Slovenian Corporate Governance Code for listed companies. The system of approvals increases the independence of an internal auditor and simultaneously enhances the effectiveness of the supervisory board and its audit committee. This is particularly important in terms of preventing and discovering fraud, including that which involves the members of management board.