Author/Editor		Korpič-Horvat, Etelka
Title		Pomen delovanja notranjerevizijskih služb
Translated title		Significance of internal auditing services
Type		članek
Source		In: Spremembe v sistemu zdravstvenega varstva. 11. strokovno srečanje ekonomistov in poslovodnih delavcev v zdravstvu; 2004 apr 22-23; Maribor. Ljubljana: Društvo ekonomistov v zdravstvu,
Publication year		2004
Volume		str. 55-60
Language		slo
Abstract		In the paper, the significance of internal audit is presented, and the status and the tasks of internal auditors described. The primary task of internal auditors is to be professional consultants to the rnanagement board, which is responsible for correct and purposely spending of public financial resources. However, this is possible only provided that the internal auditing systern is functioning efficiently and effectively and that the financial management is properly organized. An internal auditor is a per.son who provides reliable information. The author emphasizes how important is the relation between the internal auditor and the rnanager, and what relations should be established between them to enable the auditor to perform his tasks. Due to the nature of his work the internal auditor should be completely independent, but should respect the auditing standards and should act as a consultant to the manager.
Descriptors		FINANCIAL MANAGEMENT FINANCIAL AUDIT FINANCIAL SUPPORT SLOVENIA