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RAZVIJENI SISTEMI INTERNIH KONTROLA KAO PREDUSLOV ZA ADEKVATNU REAKCIJU U VANREDNIM OKOLNOSTIMA.

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    • Alternate Title:
      DEVELOPED INTERNAL CONTROL SYSTEMS AS A PREREQUISITE FOR ADEQUATE RESPONSE IN EXTRAORDINARY CIRCUMSTANCES.
    • Abstract:
      In a state of emergency, management structures that are otherwise responsible for the results achieved and the realization of goals, face the challenges of how to deliver public services and meet the deadlines in which their realization is expected. A prerequisite for this is an adequate FMC system that will provide reasonable assurance that risks are successfully managed and that in the realization of objectives such as: conducting business in a proper, ethical, economical, efficient and effective manner, compliance with laws and regulations, protection funds from losses, abuse and damage, strengthening responsibility for achieving business goals, and the reliability and comprehensiveness of financial and other reports, public funds are used properly, ethically, economically, efficiently and effectively Support to the management structure in these tasks is the consistent implementation of the Standard of Internal Control, which in practice will ensure proper handling in emergency situations through, for example, the transfer of authority that will run smoothly business processes in such circumstances. e This presupposes that the changed business conditions are recognized in the risk register and that they are accompanied by updated and adjusted procedures. [ABSTRACT FROM AUTHOR]
    • Abstract:
      U vanrednom stanju, upravljačke strukture kaje inace imaju odgovornost za postignute remltate realizaciju ciljeva, susreću se sa izazovima kako isporučiti javne usluge i ispoštovati rokove u kojima se očekuje njihova realizacija. Pretpostavka za to je adekvatan sistem FUK koji če osigurati razumno uvjeravanje da se uspješno upravlja rizicima i da se u realizaciji ciljeva kao što su: obavljanje poslovanja na pravilan, etičan, ekonomičan učinkovit i djelotvoran način, uskladenost poslovanja sa zakonima i drugim propisima, zaštita sredstava od gubitaka, zloupotrebe štete, jačanje odgovornosti za ostvarenje poslovnih i ciljeva, te pouzdanost i sveobuhvatnost finansijskih drugih izvještaja, javna sredstva koriste pravilno, i etično, ekonomično, efikasno i efektivno Podrška upravljačkoj strukturi u ovim zadacima jeste dosljednja implementacija Standarda interne kontrole što če u praksi osigurati pravilno postupanje i u vanrednim situacijama kroz npr. prenose ovlaštenja kojima će neometano teći poslovni procesi i u takvim okolnostima. Ovo pretpostavlja da promijenjeni uslovi u poslovanju budu prepoznati u registru rizika i da ih obavezno prate ažurirane i prilagođene procedure. Primjena Standarda interne kontrole ima praktični značaj i korist za organizaciju, a razradeno upravljanje rizicima osigurat ce da i u vanrednom stanju organizacija ispunjava svoje nadležnosti i realizira ciljeve poslovanja. [ABSTRACT FROM AUTHOR]
    • Abstract:
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