TFL Vsebine / Revija Poslovodno računovodstvo

Raziskava v trgovinskem podjetju se osredotoča na postopek ukinjanja informacijskih računov ob prenehanju zaposlitve. Namen in cilj je ugotoviti, kako se v podjetju izvaja postopek ukinjanja računov ob prenehanju zaposlitve delavca, z osrednjim ciljem razumevanja pravočasnosti ukinjanja, pregleda računov ter morebitnih izboljšav v procesu, ter kako sodelovanje med revizorjem in drugimi službami prispeva k učinkoviti izvedbi tega postopka. Uporabljena je kvalitativna metoda in sicer polstrukturirani intervju s poslovodjo ene izmed poslovalnic izbranega podjetja in strokovnjakom iz sektorja za informacijske tehnologije. Rezultati odkrivajo, ali obstajajo morebitni pozabljeni računi in ali so bili sprejeti ukrepi za izboljšanje celotnega postopka ukinjanja. Z uporabo teh rezultatov so identificirane možnosti za optimizacijo procesa, kar povečuje učinkovitost in hitrost izvedbe.

The research in a commercial organization focuses on the process of closing IT accounts upon termination of employment. The aim and objective is to determine how the process of closing accounts upon termination of an employee's employment is implemented. The main objective is to understand the timeliness of the closure, the review of the accounts, and possible improvements in the process, as well as how the cooperation between the auditor and other departments contributes to the effective implementation of this process. The qualitative method used is a semi-structured interview with the manager of one of the branches of the selected company and an expert from the IT sector. The results identify whether there are any forgotten accounts and whether any measures have been taken to improve the overall cancellation process. Using these results, opportunities to optimize the process are identified, increasing efficiency, and speed of implementation.