Definicija: The functional means by which the managers of an entity receive an assurance from internal sources that the processes for which they are accountable are operating in a manner which will minimise the probability of the occurrence of fraud, error or inefficient and uneconomic practices. It has many of the characteristics of external audit but may properly carry out the directions of the level of management to which it reports.
Vir - besedilo: 32000L0014 Directive 2000/14/EC of the European Parliament and of the Council on the approximation of the laws of the Member States relating to the noise emission in the environment by equipment for use outdoors, Annex IV (6)
Vir - besedilo: 31995R1663 Commission Regulation (EC) No 1663/95 of 7 July 1995 laying down detailed rules for the application of Council Regulation (EEC) No 729/70 regarding the procedure for the clearance of the accounts of the EAGGF Guarantee, Article 1 (7)
Vir - ustanova: Court of Audit of Republic of Slovenia
Opomba: PREVOD IZ SLOVENŠČINE
Sobesedilo: The manufacturer, or his authorised representative established in the Community, shall give the notified body free access to all the internal documentation supporting these procedures, the actual results of the internal audits and the corrective actions which have been taken, if any.
Vir - besedilo: 32000L0014 Direktiva 2000/14/ES Evropskega parlamenta in Sveta z dne 8. maja 2000 o približevanju zakonodaje držav članic v zvezi z emisijo hrupa v okolje, ki ga povzroča oprema, ki se uporablja na prostem, Priloga VI (6)
Vir - ustanova: Ministrstvo za okolje, prostor in energijo
Sobesedilo: Proizvajalec ali njegov poobla¹čeni zastopnik s sede¾em v Skupnosti omogoči prigla¹enemu organu prost dostop do vse svoje notranje dokumentacije za te postopke ter dostop do dejanskih rezultatov notranjih presoj in korektivnih ukrepov, ki so bili sprejeti.
Definicija: Notranja revizija je funkcionalna rešitev (služba, oddelek ...), ki jo vzpostavi organizacija sama v okviru pristojnosti svoje najvišje hierarhične ravni. Njene funkcije so med drugim preverjanje, vrednotenje ter spremljanje ustreznosti in učinkovitosti ureditve računovodstva, notranjega kontroliranja, preprečevanje prevar in korupcije ter pridobivanja zagotovila, da procesi delujejo v skladu s temi načeli. Čeprav ima večino enakih značilnosti kot zunanja revizija, pa praviloma deluje po usmeritvah vodstva, kateremu poroča.
Vir - besedilo: 31995R1663 Uredba Komisije (ES) ¹t. 1663/95 z dne 7. julija 1995 o določitvi podrobnih pravil za uporabo Uredbe Sveta (EGS) ¹t. 729/70 v zvezi s postopkom za potrditev obračuna Jamstvenega oddelka EKUJS, člen 1(7)
Vir - ustanova: Ministrstvo za kmetijstvo, gozdarstvo in prehrano
Sobesedilo: Pri prvi akreditaciji plačilne agencije se pošlje sporočilo, ki za vsako plačilno agencijo vsebuje naslednje podatke: določbe o notranji reviziji
Vir - besedilo: 32002R1605 Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities, Article 85
Sobesedilo: The internal auditor appointed by the institution shall be answerable to the latter for verifying the proper operation of budgetary implementation systems and procedures. The internal auditor may not be either authorising officer or accounting officer.
Vir - besedilo: 32002R1605 Uredba Sveta (ES, Euratom) št. 1605/2002 z dne 25. junija 2002 o finančni uredbi, ki se uporablja za splošni proračun Evropskih skupnosti, člen 85
Vir - ustanova: Ministrstvo za finance
Sobesedilo: Notranji revizor, ki ga imenuje institucija, je tej instituciji odgovoren za preverjanje pravilnega delovanje sistemov in postopkov za izvrševanje proračuna. Notranji revizor ne sme biti niti odredbodajalec ali računovodja.
Vir - besedilo: 32002R1605 Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities, Article 85
Sobesedilo: The internal auditor appointed by the institution shall be answerable to the latter for verifying the proper operation of budgetary implementation systems and procedures. The internal auditor may not be either authorising officer or accounting officer.
Vir - besedilo: 32002R1605 Uredba Sveta (ES, Euratom) št. 1605/2002 z dne 25. junija 2002 o finančni uredbi, ki se uporablja za splošni proračun Evropskih skupnosti, člen 85
Vir - ustanova: Ministrstvo za finance
Sobesedilo: Notranji revizor, ki ga imenuje institucija, je tej instituciji odgovoren za preverjanje pravilnega delovanje sistemov in postopkov za izvrševanje proračuna. Notranji revizor ne sme biti niti odredbodajalec ali računovodja.
Vir - besedilo: 32002R1605 Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities, Article 86
Sobesedilo: The internal auditor shall also submit to the institution an annual internal audit report indicating the number and type of internal audits carried out, the recommendations made and the action taken on those recommendations.
Vir - besedilo: 32002R1605 Uredba Sveta (ES, Euratom) št. 1605/2002 z dne 25. junija 2002 o finančni uredbi, ki se uporablja za splošni proračun Evropskih skupnosti, člen 86
Vir - ustanova: Ministrstvo za finance
Sobesedilo: Notranji revizor instituciji tudi predloži letno notranje revizijsko poročilo, v katerem navede število in vrsto opravljenih notranjih revizij, priporočila in sprejete ukrepe na podlagi teh priporočil.
Vir - besedilo: 32006L0048 Directive 2006/48/EC of the European Parliament and of the council of 14 June 2006 relating to the taking up and pursuit of the business of credit institutions
Vir - besedilo: 32006L0048 Direktiva 2006/48/ES Evropskega parlamenta in Sveta z dne 14. junija 2006 o začetku opravljanja in opravljanju dejavnosti kreditnih institucij
Vir - besedilo: 32001R0761 Regulation (EC) No 761/2001 of the European Parliament and of the Council of 19 March 2001 allowing voluntary participation by organisations in a Community eco-management and audit scheme (EMAS), Annex II
Vir - besedilo: 32001R0761 Uredba (ES) št. 761/2001 Evropskega parlamenta in Sveta z dne 19. marca 2001 o prostovoljnem sodelovanju organizacij v Sistemu Skupnosti za okoljsko ravnanje in presojo (EMAS), Priloga II (naslov)
Vir - ustanova: Ministrstvo za okolje, prostor in energijo
Sobesedilo: zahteve v zvezi z notranjimi okoljskimi presojami
Definicija: Assistance provided by internal auditors when they are assigned to assist us in performing substantive tests and tests of controls under our direct supervision
Vir - ustanova: Računsko sodišče Republike Slovenije
Definicija: It's main mandate is to provide the North Atlantic Council and the governments of NATO member countries with assurance that common funds have been properly used for the settlement of authorised expenditure.
Definicija: An international and independent body which aims at promoting the exchange of ideas and experience between Supreme Audit Institutions in the sphere of public financial control.
Vir - ustanova: Court of Audit of Republic of Slovenia
Definicija: Mednarodni, neodvisni organ, ki si prizadeva pospeševati izmenjavo mnenj in izkušenj med posameznimi VRI na področju nadzora nad javnimi financami.
Vir - ustanova: Računsko sodišče Republike Slovenije
41enUnesco Agreement for Facilitating the International Circulation for Visual and Auditory Materials of an Eduational, Scientific and Cultural Characterkultura, carina
Vir - besedilo: 31988D0355 Council Decision of 7 June 1988 accepting, on behalf of the Community, Annex B.2 to the International Convention on the Simplification and Harmonization of Customs Procedures
Vir - besedilo: 31988D0355 Sklep Sveta z dne 7. junija 1988 o sprejetju Priloge B.2 k Mednarodni konvenciji o poenostavitvi in uskladitvi carinskih postopkov v imenu Skupnosti
42enRules on professional qualification certificates for certified tax officers, certified accountants, certified internal auditors and certified information system auditors, on entry in the register at the institute and on keeping records of existing holderspravo