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.
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.
10enUnesco 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
11enRules 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