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Title:Revizija stroškov dela v povezavi z revizijo računovodsko-informacijskega sistema v podjetju : magistrska naloga
Authors:ID Gršič, Jožica (Author)
ID Damij, Nadja (Mentor) More about this mentor... New window
Files:.pdf MAG_Grsic_Jozica_i2015.pdf (1,20 MB)
MD5: AA4DB176C0CF021DF48CD444BB45379A
 
Language:Slovenian
Work type:Master's thesis/paper
Typology:2.09 - Master's Thesis
Organization:FIŠ - Faculty of Information Studies in Novo mesto
Abstract:V vsaki organizaciji so informacijski sistemi, računovodstvo in revizija tesno povezani med seboj. Z računovodstvom pridobivamo poslovne informacije, ki so vodstvu v pomoč za sprejemanje pomembnih poslovnih odločitev. Z revizijo računovodskih izkazov pridobimo neodvisno mnenje revizorja glede poštenosti izkazov. Pomembno je tudi učinkovito, varno in zanesljivo delovanje informacijskega sistema. Nedelovanje le-tega lahko ogrozi delo računovodske službe. Brezhibno delovanje poslovnega sistema je obvezno tudi na področju obračuna stroškov dela. V poslovno-informacijskem sistemu podjetja se lahko pojavijo tveganja, ki so povezana z upravljanjem podatkov o zaposlenih ter z obračunom plač. Tu nastopi delo revizorja informacijskega sistema, ki s skrbnimi pregledi odkriva in preprečuje nastajanje napak, saj lahko tovrstne napake podjetje drago stanejo.
Keywords:računovodstvo, revizija, revizija računovodskih izkazov, revizija informacijskih sistemov, stroški dela, testiranje notranjih kontrol
Place of publishing:Novo mesto
Place of performance:Novo mesto
Publisher:[J. Gršič]
Year of publishing:2015
Year of performance:2015
Number of pages:67 str., [4] f. pril
PID:20.500.12556/ReVIS-4937 New window
COBISS.SI-ID:2048358675 New window
UDC:659.2:004:657.4(043.2)
Note:Na ov.: Magistrska naloga : študijskega programa druge stopnje;
Publication date in ReVIS:21.08.2018
Views:4915
Downloads:140
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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:21.08.2018

Secondary language

Language:English
Abstract:In every business organization Information Systems, Accounting and Audit are connected to each other. Accounting provides information for management, which is helpful for making important business decisions. With the audit of financial statements, we can get an independent auditor's opinion about regarding honesty of statements. An effective, safe and reliable operation of the information system is also very important. Non-functioning IT system may jeopardize the work of the Accounting Department. In the wages area, the perfectly functioning IT system is also mandatory. Business-information systems may affect the risk related with the management of data on employees and billing wages. This is where the work of the auditor IT systems begins. It prevents the formation of mistakes, which can be quite expensive for enterprise.
Keywords:accounting, financial audit, audit of information systems, costs of labor, testing internal controls


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