Avtor/Urednik		Mlakar, Tatjana
Naslov		Kako izgraditi sistem notranjih kontrol? (Model, ki je primeren za zdravstvene zavode)
Prevedeni naslov		How to establish the internal control system?
Tip		članek
Vir		Bilt Ekon Org Inf Zdrav
Vol. in št.		Letnik 20, št. 2-3
Leto izdaje		2004
Obseg		str. 42-6
Jezik		slo
Abstrakt		When speaking about internal control, we most frequently think of systematic activitier of the business system, which has verification procedures and methods built-in in every job operation assuring accuracy, reliability as well as completeness of business information. The focus of my article is the practical example of the internal control system on the lower organisational level of the non profit business system. Essential elements of the internal control system are: risk assessment analysis, instructions on data processing cycle and document control both being the basis for bookkeeping monitoring of business events, Regulations on Internal Verification and order on (middle) managers performing controlling.
Izvleček		Ko govorimo o notranjih kontrolah, največkrat pomislimo na načrtno in sistematično delovanje poslovnega sistema, ki ima v vse delovne operacije vgrajene postopke in metode preverjanja, ki zagotavljajo točnost, zanesljivost in popolnost poslovnih informacij. V prispevku navajam praktični primer izgrajenega sistema notranjih kontrol na nižji organizacijski ravni negospodarskega poslovnega sistema. Bistveni elementi izgrajenega sistema notranjih kontrol so: analiza izvedene ocene tveganja, interno navodilo o krogotoku in kontroli dokumentov, ki so osnova za knjigovodsko spremljanje poslovnih dogodkov, pravilnik o internem preverjanju in odredba o izvajanju kontrolne junkcije vodij oddelkov.
Deskriptorji		HEALTH SERVICES PEER REVIEW, HEALTH CARE RISK ASSESSMENT FINANCIAL MANAGEMENT