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Title:Notranja revizija izplačevanja transferjev iz informacijskega sistema Centrov za socialno delo (IS CSD) na Ministrstvu za delo, družino in socialne zadeve : magistrska naloga
Authors:ID Stele, Matija (Author)
ID Damij, Nadja (Mentor) More about this mentor... New window
Files:.pdf MAG_2013_Matija_Stele.pdf (2,37 MB)
MD5: 6458BEB4D8E6334A541B4AC2FE8CF8F8
 
Language:Slovenian
Work type:Master's thesis/paper
Typology:2.09 - Master's Thesis
Organization:FIŠ - Faculty of Information Studies in Novo mesto
Abstract:Ena izmed temeljnih nalog Ministrstva za delo, družino in socialne zadeve je izplačevanje transferjev upravičencem na podlagi pravic, ki jih določa zakonodaja na področju, za katerega je pristojno ministrstvo. Ministrstvo je zato za potrebe izvajanja svojih temeljnih nalog vzpostavilo enoten informacijski sistem centrov za socialno delo (IS CSD). Mednarodni standardi strokovnega ravnanja pri notranjem revidiranju in ogrodje COSO pomenijo dobro orodje, s katerim je mogoče izvesti notranjo revizijo izplačevanja transferjev iz IS CSD. Izvedena notranja revizija je pokazala, da v procesu izplačevanja transferjev iz IS CSD obstajajo številna tveganja, ki jih je treba z ustrezno oblikovanim in vzpostavljenim sistemom notranjih kontrol ustrezno nadzorovati. Ugotovljeno je namreč, da trenutno notranje kontrolno okolje za področje izplačevanja transferjev iz IS CSD ne deluje tako, da bi lahko z gotovostjo trdili, da izplačevanje proračunskih sredstev poteka v skladu z vsakokratno veljavno zakonodajo.
Keywords:IS CSD, notranje revidiranje, ogrodje COSO, informacijski sistemi
Place of publishing:Novo mesto
Place of performance:Novo mesto
Publisher:[M. Stele]
Year of publishing:2013
Year of performance:2013
Number of pages:75 str., [48] f. pril.
PID:20.500.12556/ReVIS-4698 New window
COBISS.SI-ID:2048177427 New window
UDC:659.2: 336.146(043.2)
Note:Na ov.: Magistrska naloga : študijskega programa druge stopnje;
Publication date in ReVIS:10.08.2018
Views:3175
Downloads:159
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Licences

License:CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International
Link:http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:10.08.2018

Secondary language

Language:English
Abstract:One of the fundamental tasks of the Ministry of Labour, Family and Social Affairs is paying transfers to beneficiaries on the basis of the rights provided by the legislation in the area for which the ministry is competent. To cover its core functions Ministry established a standardised information system for Centers for social work. International Standards for the Professional Practice of Internal Auditing and the COSO framework represent a good tool for internal audit of payment transfers from IS CSD. Internal audit which was made, showed that in the process of payment transfers from IS CSD there are number of risks that need to be adequately controlled with properly designed and established system of internal controls. It was found that the current internal control environment for payment transfers from IS CSD does not work in accordance with expectations, so that we could safely argue that the payments from budget are carried out in accordance with the respective applicable legislation.
Keywords:IS CSD, Internal Auditing, COSO framework, information system


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