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Notranja revizija
1 Končna redakcija
delo in sociala
DRUGO: TRANS
Notranja revizija
Internal Audit
2 Končna redakcija
delo in sociala
DRUGO: TRANS
9. NOTRANJA REVIZIJA
IX. INTERNAL AUDIT
3 Objavljeno
gospodarstvo
Ur. l. RS, št. MP 2001-61
(vii) notranja revizija in določbe za javna naročila, kadar je to primerno.
(vii) internal audit and, where appropriate, public procurement provisions.
4 Objavljeno
gospodarstvo
Ur. l. RS, št. MP 2001-61
(v) določbah za notranje revizije.
(v) the provisions for internal audits.
5 Objavljeno
gospodarstvo
Ur. l. RS, št. MP 2001-61
(ii) služba notranje revizije agencije,
(ii) the Agency's internal audit service,
6 Objavljeno
Ur. l. RS, št. MP 2008-35
Stroške notranje revizije krije ustrezna revizijska služba.
Costs of internal audits are borne by the respective audit organisation.
7 Objavljeno
gospodarstvo
Ur. l. RS, št. MP 2001-61
ocena glavnih kontrol, funkcija notranje revizije, izjava o postopkih notranje kontrole skupaj z dokazi.
an assessment of the main controls; the internal audit function; statement on internal control procedures, together with evidence.
8 Objavljeno
izobraževanje
Ur. l. RS, št. MP 2005-15
Poenostavljeni revizijski postopek glede notranjih politik in ukrepov Unije
Simplified revision procedure concerning internal Union policies and action
9 Objavljeno
gospodarstvo
Ur. l. RS, št. MP 2001-61
Funkcija notranje revizije je ključni element notranjega kontrolnega okolja.
The internal audit function is a key element of the internal control environment.
10 Objavljeno
pravo
Ur. l. RS, št. MP 2004-5
d) so notranji pregledi, vključno z notranjo računovodsko revizijo, ustrezni;
d) that the internal checks, including the internal audit of the accounts, are adequate;
11 Objavljeno
gospodarstvo
Ur. l. RS, št. MP 2001-61
ocena, v kolikšni meri agencija SAPARD izpolnjuje posebej pomembna merila za akreditacijo (pisni postopki, ločevanje nalog, preverjanja pred odobritvijo projekta in pred izplačili, javna naročila, postopki za prevzem obveznosti in plačila, računovodski postopki, varnost računalniških sistemov, notranja revizija), kot je zahtevano v 14. členu razdelka A priloge k Večletnemu sporazumu o financiranju.
an assessment of the extent to which the SAPARD Agency fulfils all the accreditation criteria of significant relevance (written procedures, segregation of duties, pre-project and pre-payment checks, procurement, commitment and payment procedures, accounting procedures, computer security, internal audit) as required by the Article 14 of Section A of the Annex to the Multi-annual Financing Agreement.
12 Objavljeno
gospodarstvo
Ur. l. RS, št. MP 2001-61
Za vsak ukrep in/ali podukrep ter skupno funkcijo (npr. obračuni, inšpekcijska služba, notranja revizija, IT) naj bodo v prilogi navedeni opravljeno delo za vsak cilj kontrole skupaj z opisom cilja kontrole, kontrolni mehanizem, struktura spisa (da se lahko ugotovi, če so v njem potrebni temeljni dokazi oziroma dokumenti, potrebni za podkrepitev zahtevka), ugotovitve, ocena, sklep in podrobna priporočila.
For each measure / sub-measure and common function (e.g. Accounts, Inspection Service, Internal Audit, IT), the annex should set out the work done for each control objective including a description of the control objective, the control mechanism, the file structure (to determine if it comprised the required primary evidence/documents necessary to support the claim), findings, evaluation, conclusion and detailed recommendations.
13 Objavljeno
gospodarstvo
Ur. l. RS, št. MP 2001-61
II) postopki, zlasti tisti, ki se nanašajo na posebej pomembna merila za akreditacijo (pisni postopki, ločevanje nalog, preverjanja pred odobritvijo projektov in pred izplačili, javna naročila, postopki za prevzem obveznosti in plačila, računovodski postopki, varnost računalniških sistemov, notranja revizija), dajejo primerna zagotovila, da so projekti, ki gredo v breme programa SAPARD, skladni z Večletnim sporazumom o financiranju;
II) the procedures, with particular reference to the accreditation criteria of significant relevance (written procedures, segregation of duties, pre-project and pre-payment checks, procurement, commitment and payment procedures, accounting procedures, computer security, internal audit), give reasonable assurance that the projects charged to SAPARD comply with the Multi-annual Financing Agreement;
14 Objavljeno
gospodarstvo
Ur. l. RS, št. MP 2001-61
Poročilo bi moralo obravnavati neodvisnost, usposobljenost in učinkovitost notranje revizije in zlasti še:
The report should consider the independence, competence and effectiveness of internal audit, and the following, in particular:
15 Objavljeno
zdravje
Ur. l. RS, št. MP 2011-46
Vsak družbenik ima pravico do revizije, če je to za namene javnega financiranja zahtevano v notranji zakonodaji.
Each Shareholder has the right to audit if this is required by national law for the purposes of public funding.
16 Objavljeno
gospodarstvo
Ur. l. RS, št. MP 2001-61
Notranja revizijska služba mora biti neodvisna od drugih oddelkov agencije in poročati neposredno vodstvu agencije.
The internal audit service shall be independent of the Agency's other departments and shall report directly to the Agency's top management.
17 Objavljeno
finance
DRUGO: OECD
Tako kot za velike javne družbe je tudi za velike družbe v državni lasti nujno, da uvedejo sistem notranje revizije.
As in large public companies, it is necessary for large SOEs to put in place an internal audit system.
18 Objavljeno
finance
DRUGO: OECD
B. Družbe v državni lasti so dolžne razviti učinkovite postopke notranje revizije in uvesti funkcijo notranje revizije, ki jo nadzoruje odbor in ki poroča neposredno odboru in revizijski komisiji, oziroma ekvivalentnemu organu družbe.
B. SOEs should develop efficient internal audit procedures and establish an internal audit function that is monitored by and reports directly to the board and to the audit committee or the equivalent company organ.
19 Objavljeno
finance
DRUGO: OECD
Notranji revizorji morajo imeti neomejen dostop do predsedujočega in vseh članov odbora in njegove revizijske komisije.
Internal auditors should have unrestricted access to the Chair and members of the entire board and its audit committee.
20 Objavljeno
promet
Ur. l. RS, št. MP 2011-73
Za prispevek se uporabljajo izključno notranji in zunanji revizijski postopki, določeni v finančnih predpisih, pravilih in smernicah UNDP.
The contribution shall be subject exclusively to the internal and external auditing procedures provided for in the financial regulations, rules and directives of UNDP.
21 Objavljeno
gospodarstvo
Ur. l. RS, št. MP 2001-61
2.5 Agencija SAPARD mora imeti notranjo revizijsko ali tej enakovredno službo, ki zagotavlja, da sistem notranjega nadzora agencije učinkovito deluje.
The SAPARD Agency shall ensure the existence of an internal audit or equivalent service to ensure that the Agency's system of internal control operates effectively.
22 Objavljeno
gospodarstvo
Ur. l. RS, št. MP 2001-61
V poročilu mora biti navedeno, v kolikšni meri so agencija SAPARD in decentralizirani organi ali inštitucije, na katere so bile prenesene določene naloge, izpolnjevali posebej pomembna merila za akreditacijo (pisni postopki, ločevanje nalog, preverjanja pred odobritvijo projekta in pred izplačilom, javna naročila, postopki za prevzem obveznosti in plačila, računovodski postopki, varnost računalniških sistemov in notranja revizija), kot je zahtevano, če Komisija prenese upravljanje po prvem odstavku 3. člena razdelka A priloge k Večletnemu sporazumu o financiranju, in kakšne ukrepe (ter njihov rok in trajanje), če sploh, mora za odpravo pomanjkljivosti sprejeti agencija SAPARD ali decentralizirani organ ali inštitucija ter organ ali inštitucija, na katero so bile prenesene določene naloge.
The report should state the extent to which the SAPARD Agency and decentralised and delegated bodies have fulfilled all the accreditation criteria of significant relevance (written procedures, segregation of duties, pre-project and pre-payment checks, procurement, commitment and payment procedures, accounting procedures, computer security, internal audit) as required for the Commission conferral of management of aid in Article 3(1) of Section A of the Annex to the Multi-annual Financing Agreement and what action (and its timing and duration), if any, is to be undertaken by the SAPARD Agency or decentralised/delegated body to address any shortcomings.
23 Objavljeno
okolje
Ur. l. RS, št. MP 2008-22
(d) učinkovit sistem notranje revizije, vključno z učinkovitim sistemom pritožbe, da se zagotovijo pravna sredstva, kadar se ne upoštevajo pravila ali postopki iz tega odstavka;
(d) An effective system of domestic review, including an effective system of appeal, to ensure legal recourse and remedies in the event that the rules or procedures established pursuant to this paragraph are not followed;
24 Objavljeno
gospodarstvo
Ur. l. RS, št. MP 2001-61
Notranja revizijska služba preverja, če so postopki, ki jih predpiše agencija, ustrezni za zagotavljanje skladnosti s tem sporazumom in če so obračunske evidence točne, popolne in pravočasne.
The internal audit service shall verify that procedures adopted by the Agency are adequate to ensure that compliance with this Agreement is verified, and that accounts are accurate, complete and timely.
25 Objavljeno
gospodarstvo
Ur. l. RS, št. MP 2001-61
Delo službe za notranjo revizijo se izvaja v skladu z mednarodno sprejetimi revizijskimi standardi, evidentira se v delovnih dokumentih in mora biti razvidno iz poročil in priporočil, naslovljenih na vodstvo agencije.
The internal audit service's work shall be performed according to internationally accepted auditing standards, shall be recorded in working papers and shall result in reports and recommendations addressed to the Agency's top management.
26 Objavljeno
finance
Ur. l. RS, št. MP 2009-24
Komisija Evropskih skupnosti je odgovorna za splošno usklajevanje, nadzor in revizijo kontrolnih sistemov ter sprejetje zakonskih pobud, potrebnih za zagotavljanje enotne uporabe standardov in zahtev na notranjem evropskem trgu.
the Commission of the European Communities shall be responsible for the general coordination, inspection and auditing of the monitoring systems, and for taking the legislative initiatives required to ensure the uniform application of standards and requirements on the European internal market.
27 Objavljeno
gospodarstvo
Ur. l. RS, št. MP 2001-61
Revizijski načrti in poročila so na voljo certifikacijskemu organu in zastopnikom ali predstavnikom Skupnosti, pravilno pooblaščenim za opravljanje finančnih revizij, in izključno za ocenjevanje učinkovitosti delovanja notranje revizije.
The audit plans and reports shall be made available to the Certifying Body and to duly authorised agents or representatives of the Community to undertake financial audits and for the sole purpose of appraising the effectiveness of the internal audit function.
28 Objavljeno
finance
Ur. l. RS, št. MP 2005-94
Podračun za donatoričine posebne namenske prispevke in projektni računi, ki se iz njega financirajo, so podrejeni izključno notranjim in zunanjim revizijskim postopkom, ki so določeni v finančnih predpisih, pravilih in upravnih navodilih organizacije UNIDO.
The sub-account for the Donor's special purpose contributions and the projects accounts financed therefrom will be subject exclusively to the internal and external auditing procedures laid down in the financial regulations, rules and administrative issuances of UNIDO.
29 Objavljeno
gospodarstvo
Ur. l. RS, št. MP 2001-61
V poročilu naj bi bili jasno navedeni vsi dokazi, ki jih je certifikacijski organ dobil, da so v vsem obdobju, ki ga zajema revizija, teoretično in praktično delovale notranje kontrole, da so bile uporabljene za vse nameravane posle in je bil njihov rezultat poprava napak.
The report should set out the evidence obtained by the Certifying Body that throughout the period under audit, the internal controls have operated in practice as well as in theory; have applied to all the transactions intended; and have resulted in the correction of errors.
30 Objavljeno
pravo
Ur. l. RS, št. MP 2004-34
Generalni direktor izdela in predloži Svetu v odobritev finančni pravilnik, ki določa predvsem pogoje plačevanja nacionalnih prispevkov kakor tudi pogoje, pod katerimi lahko Agencija dobi posojilo in ki zagotavljajo ustrezno finančno upravljanje, vključno z notranjo revizijo.
The Director General shall draw up, and submit for the Council's approval, the Financial Regulations, which shall determine, in particular, the conditions governing payment of national contributions, as well as the terms on which loans may be raised by the Agency, and will ensure proper financial management, including internal audit.
31 Objavljeno
finance
DRUGO: OECD
Za povečanje neodvisnosti in avtoritete morajo notranji revizorji delati v imenu odbora ter neposredno poročati odboru in revizijski komisiji odbora v primerih enotirnega sistema upravljanja, oziroma nadzornemu svetu v dvotirnih sistemih ali revizijskim odborom, kjer ti obstajajo.
To increase their independence and authority, the internal auditors should work on behalf of, and report directly to the board and its audit committee in onetier systems, to the supervisory board in two-tier systems or the audit boards when these exist.
32 Objavljeno
obramba
Ur. l. RS, št. MP 2004-62
Določbe tega drugega odstavka ne izključujejo možnosti predhodnega revizijskega postopka pred upravnim organom in ne vplivajo na zahtevo, da je treba izčrpati vse upravne revizijske postopke, preden se zateče k sodnim revizijskim postopkom, če je taka zahteva predvidena po notranjem pravu.
The provisions of this paragraph 2 shall not exclude the possibility of a preliminary review procedure before an administrative authority and shall not affect the requirement of exhaustion of administrative review procedures prior to recourse to judicial review procedures, where such a requirement exists under national law.
33 Objavljeno
okolje
Ur. l. RS, št. MP 2008-22
Da bi preprečila korupcijo, vsaka država pogodbenica v skladu z notranjo zakonodajo, ki se nanaša na vodenje knjig in evidenc, razkritje v računovodskih izkazih ter računovodske in revizijske standarde, sprejme potrebne ukrepe za prepoved dejanj, izvedenih z namenom storitve kaznivih dejanj, določenih v skladu s to konvencijo:
In order to prevent corruption, each State Party shall take such measures as may be necessary, in accordance with its domestic laws and regulations regarding the maintenance of books and records, financial statement disclosures and accounting and auditing standards, to prohibit the following acts carried out for the purpose of committing any of the offences established in accordance with this Convention:
34 Objavljeno
okolje
Ur. l. RS, št. MP 2008-22
(f) zagotavljanje, da imajo zasebni poslovni subjekti ob upoštevanju njihove strukture in velikosti zadostne notranje revizijske kontrole, da lahko pomagajo pri preprečevanju in odkrivanju korupcije, in da se računovodska evidenca in potrebni računovodski izkazi takih zasebnih poslovnih subjektov ustrezno revidirajo in potrjujejo.
(f) Ensuring that private enterprises, taking into account their structure and size, have sufficient internal auditing controls to assist in preventing and detecting acts of corruption and that the accounts and required financial statements of such private enterprises are subject to appropriate auditing and certification procedures.
35 Objavljeno
gospodarstvo
Ur. l. RS, št. MP 2001-61
Nacionalni odredbodajalec zagotovi, da certifikacijski organ v potrdilu o letnem obračunu in revizijskem poročilu o ugotovitvah revizije iz prvega odstavka zlasti navede, ali si je pridobil zadostna zagotovila, da so obračuni, ki se pošiljajo Komisiji, resnični, popolni in točni in da so zadovoljivo delovali postopki notranjega nadzora.
The National Authorising Officer shall ensure that the Certifying Body's certificate on the annual account and the audit report of its findings referred to in paragraph 1 shall in particular state whether it has gained reasonable assurance that the accounts to be transmitted to the Commission are true, complete and accurate, and that the internal control procedures have operated satisfactorily.
36 Objavljeno
okolje
Ur. l. RS, št. MP 2008-22
Vsaka država pogodbenica v skladu s temeljnimi načeli svojega notranjega prava sprejme ukrepe za preprečevanje korupcije v zasebnem sektorju, izboljševanje računovodskih in revizijskih standardov v zasebnem sektorju, in kadar je to primerno, zagotovi učinkovite, sorazmerne in odvračilne civilne, upravne ali kazenske sankcije za neizpolnjevanje takih ukrepov.
Each State Party shall take measures, in accordance with the fundamental principles of its domestic law, to prevent corruption involving the private sector, enhance accounting and auditing standards in the private sector and, where appropriate, provide effective, proportionate and dissuasive civil, administrative or criminal penalties for failure to comply with such measures.
37 Objavljeno
obramba
Ur. l. RS, št. MP 2004-62
dostop do revizijskega postopka pred sodiščem in/ali drugim neodvisnim in nepristranskim telesom, določenim z zakonom, da izpodbijajo stvarno in postopkovno zakonitost katere koli odločitve, dejanja ali opustitve na podlagi določb 6. člena, in kadar je to predvideno po notranjem pravu in brez vpliva na tretji odstavek tega člena, tudi drugih ustreznih določb te konvencije.
have access to a review procedure before a court of law and/or another independent and impartial body established by law, to challenge the substantive and procedural legality of any decision, act or omission subject to the provisions of article 6 and, where so provided for under national law and without prejudice to paragraph 3 below, of other relevant provisions of this Convention.
38 Objavljeno
delo in sociala
Ur. l. RS, št. MP 1999-110
iv) zagotovi, da so take evidence in računi vključeni v letno revizijo, omenjeno v točki (b) tega odstavka, in da revizijsko poročilo vsebuje ločeno mnenje omenjenih revizorjev o tem, ali so med fiskalnim letom predložena poročila o izvajanju projekta ali poročila o izdatkih skupaj s postopki in notranjo kontrolo za pripravo teh poročil lahko zanesljiv dokaz za črpanja, ki se nanje nanašajo.
(iv) ensure that such records and accounts are included in the annual audit referred to in paragraph (b) of this Section and that the report of such audit contains a separate opinion by said auditors as to whether the Project Management Reports or statements of expenditure submitted during such fiscal year, together with the procedures and internal controls involved in their preparation, can be relied upon to support the related withdrawals.
39 Objavljeno
obramba
Ur. l. RS, št. MP 2004-62
Poleg tega in brez vpliva na revizijske postopke iz prvega in drugega odstavka tega člena mora pogodbenica zagotoviti, da imajo člani javnosti, kadar izpolnjujejo morebitna merila po njenem notranjem pravu, dostop do upravnih ali sodnih postopkov za izpodbijanje dejanj in opustitev oseb zasebnega prava in organov javne oblasti, ki so v nasprotju z določbami njenega notranjega prava, ki se nanaša na okolje.
In addition and without prejudice to the review procedures referred to in paragraphs 1 and 2 above, each Party shall ensure that, where they meet the criteria, if any, laid down in its national law, members of the public have access to administrative or judicial procedures to challenge acts and omissions by private persons and public authorities which contravene provisions of its national law relating to the environment.
40 Objavljeno
obramba
Ur. l. RS, št. MP 2004-62
Pogodbenica v okviru svoje notranje zakonodaje zagotavlja, da ima vsaka oseba, ki meni, da njen zahtevek za informacije iz 4. člena ni bil upoštevan, da je bil delno ali v celoti neupravičeno zavrnjen, da je bil odgovor neustrezen ali da njen zahtevek kako drugače ni bil obravnavan v skladu z določbami tega člena, dostop do revizijskega postopka pred sodiščem ali pred drugim neodvisnim in nepristranskim telesom, določenim z zakonom.
Each Party shall, within the framework of its national legislation, ensure that any person who considers that his or her request for information under article 4 has been ignored, wrongfully refused, whether in part or in full, inadequately answered, or otherwise not dealt with in accordance with the provisions of that article, has access to a review procedure before a court of law or another independent and impartial body established by law.
41 Objavljeno
obramba
Ur. l. RS, št. MP 2010-11
Pogodbenice v okviru svoje notranje zakonodaje zagotavljajo, da ima vsaka oseba, ki meni, da njen zahtevek za informacije iz drugega odstavka 11. člena ni bil upoštevan, da je bil delno ali v celoti neupravičeno zavrnjen, da je bil odgovor neustrezen ali da njen zahtevek kako drugače ni bil obravnavan v skladu z določbami iz navedenega odstavka, dostop do revizijskega postopka pred sodiščem ali pred drugim neodvisnim in nepristranskim telesom, določenim z zakonom.
Each Party shall, within the framework of its national legislation, ensure that any person who considers that his or her request for information under article 11, paragraph 2, has been ignored, wrongfully refused, whether in part or in full, inadequately answered, or otherwise not dealt with in accordance with the provisions of that paragraph has access to a review procedure before a court of law or another independent and impartial body established by law.
42 Objavljeno
gospodarstvo
Ur. l. RS, št. MP 2001-61
Poročilu naj bodo priloženi podatki o številu in strokovni usposobljenosti osebja, ki opravlja revizijo, o opravljenem delu, številu pregledanih transakcij, pridobljeni stopnji pomembnosti in zanesljivosti, vseh ugotovljenih slabostih in o priporočilih za izboljšave ter o postopkih, ki so jih certifikacijski organ ter drugi notranji in zunanji revizijski organi opravili v agenciji SAPARD in na podlagi katerih je certifikacijski organ v celoti ali delno pridobil zagotovila o zadevah, ki so vključene v poročilo.
The report shall be accompanied by information on the number and qualifications of staff undertaking the audit, on the work done, on the number of transactions examined, on the level of materiality and confidence obtained, on any weakness found and recommendations made for improvement, and on the operations of both the Certifying Body and other audit bodies, internal and external to the SAPARD Agency, from which all or part of the Certifying Body's assurance on the matters reported was gained.
43 Objavljeno
gospodarstvo
Ur. l. RS, št. MP 2001-61
obseg odgovornosti; pravice dostopa do vodje agencije SAPARD in do vseh evidenc, zaposlenih in prostorov (vključno z decentraliziranimi enotami in inštitucijami, na katere so bile prenesene naloge); izključenost članov enote za notranjo revizijo iz vsakodnevnih operativnih nalog; kadrovanje (znanje, usposabljanje in izkušnje); načrtovanje (ocena potreb, pristop glede na oceno tveganja, revizijski ciklus); dokumentacijo (ali so utemeljitve za preskuse in sklepne ugotovitve ustrezno zapisane ali se bo hranila spremljajoča dokumentacija); revizijske dokaze (ali ureditev zagotavlja zadostne, ustrezne in zanesljive dokaze); ali je ustrezno urejeno zagotavljanje kakovosti; poročila (ali ustrezajo po svoji zasnovi in ali postopki zagotavljajo, da bodo pravočasna) in sklepne ugotovitve glede načrta revizij.
the scope of responsibilities; rights of access to the Head of the SAPARD Agency and to all records, personnel and premises (including decentralised and delegated bodies); the exclusion of members of the internal audit unit from day to day operational actions; staffing (competence, training and experience); planning (needs assessments, risk based approach, cycle of audit coverage); documentation (will the rationale for tests and conclusions be adequately recorded, are supporting papers held); audit evidence (will arrangements ensure it is sufficient, relevant and reliable); are there adequate arrangements for quality assurance; reports (are they adequate in conception and will the procedures ensure they will be timely) and conclusions as to the audit plan.
44 Končna redakcija
delo in sociala
DRUGO: TRANS
1. področja poslovanja na katerih bo notranja revizija opravila pregled poslovanja,
1. the areas of operations where internal audit will carry out an examination of operations,
45 Končna redakcija
delo in sociala
DRUGO: TRANS
(2) Notranja revizija mora izdelati letno poročilo o notranjem revidiranju, ki obsega:
(2) Internal audit must elaborate an annual report on internal auditing, which shall contain:
46 Končna redakcija
delo in sociala
DRUGO: TRANS
4. ugotovitve v zvezi z odpravo kršitev in nepravilnosti, ki jih je ugotovila notranja revizija.
4. findings in connection with the elimination of violations and irregularities found by internal audit.
47 Končna redakcija
delo in sociala
DRUGO: TRANS
(3) Trimesečno in letno poročilo mora notranja revizija predložiti upravi in nadzornemu svetu.
(3) Quarterly and annual reports must be submitted by internal audit to the management board and the supervisory board.
48 Končna redakcija
delo in sociala
DRUGO: TRANS
(1) Notranja revizija izvaja stalen in celovit nadzor nad poslovanjem banke z namenom preverjanja, če banka:
(1) Internal audit carries out ongoing supervision of the entire operations of the bank with the intent of verifying whether the bank:
49 Končna redakcija
delo in sociala
DRUGO: TRANS
(1) Notranja revizija mora najmanj za vsako trimesečje izdelati poročilo o notranjem revidiranju, ki obsega:
(1) Internal audit must elaborate, for at least every quarter, a report on internal audit, which shall contain:
50 Končna redakcija
delo in sociala
DRUGO: TRANS
Naloge notranje revizije
Tasks of Internal Audit
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Notranja revizija