Povzetek
Osredotočili smo se na študijo enega primera notranje revizije financiranja javnega vzgojno izobraževalnega zavoda, v našem primeru vrtca. Študija primera bo potekala v skladu z revizijskimi metodami po korakih notranje revizije, in sicer: načrtovanje revizije, izvedba revizije, priprava priporočil poslovodstvu in spremljanje izvedbe priporočil notranje revizije pri poslovodstvu. Predmet notranje revizije je financiranje dejavnosti javnega vrtca v tistem delu, ki se nanaša na usklajenost financiranja dejavnosti z zunanjimi pravnimi in notranjimi poslovno-organizacijskimi predpisi v določenem proračunskem letu. Ugotovitve študije primera bodo ravnatelju javnega vzgojno-izobraževanega zavoda in notranjemu revizorju v pomoč pri spoznavanju in razumevanju delovanja celotnega javnega vzgojno izobraževalnega zavoda v kontekstu dejavnosti, ki potekajo v posameznih fazah financiranja.
Abstract
Internal Audit of the Financing of a Public Educational Institution
This article focuses on a singular study of one internal audit case of funding in a public educational institution, Kindergarten X. The case study will be conducted in accordance with the audit methods following the internal audit steps, which include: audit planning, audit execution, the preparation of recommendations to the management and the monitoring of the management’s implementation of internal audit recommendations. The subject of internal audit is the financing of public Kindergarten X activities in the part that refers to the harmonisation of financing activities with external legal and internal accounting and organizational regulations in a given financial year. The findings of the case study should help headteachers in public educational institutions and their internal auditors to get to know and understand the functioning of the entire educational institution in the context of the activities taking place at individual financing stages.