Razvoj modela internih kontrolnih mehanizama u funkciji upravljanja preduzećem

Abstract

Kvalitetna postavka kombinacije internih kontrolnih mehanizama, u značajnoj meri oredeljuje i kvalitet samog kontrolnog okruženja preduzeća. Ovim istraživanjem je potvrđena činjenica da kvalitetno kontrolno okruženje značajno doprinosi dobrom upravljanju ciljevima i rizicima. Centralno mesto u procesu korporativnog upravljanja zauzimaju interni kontrolni mehanizmi koncentrisani u procesu upravljanja rizicima. Interni kontrolni mehanizmi upotrebom svojih kontrolnih „alata“, olakšavaju procenu rizika, njegovo prepoznavanje i merenje. Svako iz svog ugla: računovodstvo, kontroling, Fast Close, ERP (Enterprise Resource Planning ), IMS (Integrisani sistemi menadžmenta) , finansijsko upravljanje i kontrola, ERM (Enterprise Risk Management) i interna revizija, su značajni elementi internih kontrolnih mehanizama, u procesu

Creating a right combination of internal control mechanisms, to a large extent, also determines the quality of a company’s control environment. This research has confirmedthe fact that an efficient control environment significantly contributes to proper management of goals and risks. The central place in the process of corporate governance belongs to internal control mechanisms centered in the process of risk management. Internal control mechanisms, by using their control "tools", facilitate the risk assessment, its identification and measurement. Everyone from their own perspective: accounting, controlling, Fast Close, ERP (Enterprise Resource Planning), IMS (Integrated Management Systems), financial management and control, ERM (Enterprise Risk Management) and internal audit, are important elements of internal control mechanisms in the process of managing the key financial and operational risks.