TFL Vsebine / Revija SIR*IUS

Relationship between Audit Committee and Internal Auditor in Accordance with the Latest Amendments to the Companies Act (ZGD-1I)

Direktiva 2014/56/EU je med drugim posegla tudi v določbe o revizijski komisiji, vendar ni prinesla kakšnih bistvenih sprememb. Konceptualne razlike med revizijsko komisijo v enotirnem sistemu in revizijsko komisijo v dvotirnem sistemu ostajajo tudi po najnovejši reformi. Ena od teh razlik se nanaša tudi informacijske vire. Izkušnje iz enotirnega sistema kažejo, da je eden od ključnih virov informacij za revizijsko komisijo notranji revizor. Vendar pa v dvotirnem sistemu prevladuje stališče, da revizijska komisija nima možnosti neposrednega dostopa, razen v izjemnih primerih ali če to dovoli uprava. Z novelo ZGD-1I je Slovenija storila korak naprej in uzakonila možnost neposrednega sodelovanja med nadzornim svetom oz. revizijsko komisijo in notranjim revizorjem. Status notranjega revizorja je dodatno okrepljen s soglasji nadzornega sveta o bistvenih vprašanjih notranje revizije. Medsebojno sodelovanje med revizijsko komisijo ter notranjim in zunanjim revizorjem izboljšuje in racionalizira procese nadziranja in s tem izboljšuje kvaliteto korporativnega upravljanja.

Among other things, Directive 2014/56/EU affected the provisions regulating the audit committee, but without any significant changes. Conceptual differences between the audit committee in the one-tier system and the audit committee in the two-tier system therefore remain even after the latest reform. One of these differences also refers to information sources. Experience with the one-tier system shows that one of the key information sources of the audit committee is the internal auditor. In this respect, the prevailing opinion in the two-tier system still remains that the audit committee does not have the possibility of direct access to the internal auditor, except in rare cases or if authorized by the Management board. Slovenia, however, took a step forward with the recently adopted amendments to the Companies Act (ZGD-1I), and enacted the possibility of direct cooperation between the internal auditor and the audit committee or the Supervisory Board. Additionally, the status of the internal auditor is enhanced by the Supervisory board's consent to essential questions of internal audit. Mutual cooperation between the audit committee and the internal and external auditor thus improves and rationalises the processes of supervision and thereby improves the quality of corporate governance.