URN_NBN_SI_DOC-Q3EPXODR

1 6/13 Kazalo stran Dr. Marjan Odar UVODNIK 3 Editorial Andrew Chambers INTERNAL AUDIT – SERVING TOP MANAGEMENTS AND BOARDS, An analysis of recent developments 5 Notranja revizija – podpora poslovodstvu in organom nadzora, analiza zadnjih dosežkov Natalija Doles Planinšek USMERITVE PRI PRIPRAVI POROČILA NOTRANJE REVIZIJE 34 Audit Report Writing Principles Maja Hmelak in Uroš Žust VSEBINSKI ELEMENTI LISTINE O POSLU S STROKOVNJAKOM ZA REVIZIJO INFORMACIJSKIH SISTEMOV IN DAJANJE ZAGOTOVIL 46 Content Elements of an Engagement letter with an IS audit and assurance professional Milan Jagrič USPEŠNO IN UČINKOVITO KOMUNICIRANJE Z DELEŽNIKI 61 Effective and efficient communication with stakeholders Dr. Franc Koletnik NOTRANJA REVIZIJA V LUČI OBSTOJA IN RAZVOJA ORGANIZACIJE 84 Internal auditing in relation to an existing and developing business organisation Tina Toman Pfajfar NOVOSTI PRI PRAVILIH NOTRANJEGA REVIDIRANJA 100 New Rules in Internal Auditing Slavka Kavčič, Marjan Odar, Stanko Koželj RAZVITOST RAČUNOVODSTVA V SLOVENSKIH PODJETJIH – PREDSTAVITEV IN PRVI IZSLEDKI RAZISKAV, 1995–2011 110 Development of accounting in Slovenian companies – presentation and first research results, 1995–2011