Od uprave neodvisne informacije nadzornega sveta : primer notranjega revizorja po noveli ZGD-1I

slovenian

2016

volume 42, issue 8

IUS SOFTWARE d.o.o.
(Obvezni izvod spletne publikacije)

The article discusses legal possibilities of obtaining Management-Board-independent information required to perform the Supervisory Board functions. Explicitly regulated statutory forms thereof are: the right to inspect incorporated information and report of the auditor of the annual report and a special expert. The most disputed issue in legal theory is, whether the Supervisory Board may obtain information directly from the company's employees without the Board's consent or presence. This issue is specific for a two-tier governance system. Most experts continue to adopt a restrictive view, i.e. that information can be obtained in such a way only in exceptional cases. This view is criticised by the author. The amended Companies Act (ZGD-1I) has specifically regulated the internal auditor function. The author welcomes the adopted solutions and provides a detailed explanation of their background.

25.08.2021