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Odgovornost za preprečevanje korupcije v notranjem okolju javnih institucijKečanović, BećirPrimeri korupcije in gospodarskega kriminala dokazujejo, da so poleg kriminalnih nagibov in ravnanj storilcev glavni vzroki zanje v opustitvah dolžnosti vzpostavitve in delovanja sistema notranjega ... nadzora. Prispevek podrobneje prikaže odgovornost za učinkovitost notranjega nadzora in odnos do vloge notranjega revizorja ob razkrivanju korupcije pri proračunskih uporabnikih. Nedopustno je namreč, da se nekateri pri očitnem nedelovanju sistema notranjega nadzora v javnih institucijah znova izmikajo odgovornosti z izgovori, kako korupcije, kaznivih dejanj ali drugih odklonskih ravnanj v svojem notranjem okolju ne morejo sami preprečevati, ker je za to po njihovem poklican le zunanji nadzor. Toda kdo drug, če ne (poslo)vodstvo v državnih organih, organih lokalne samouprave, organizacijah z javnimi pooblastili in javnih podjetjih, je prvi odgovoren, da v notranjem okolju organov in organizacij, ki jih vodijo in nadzorujejo, ne nastajajo in se ne razraščajo odklonska ravnanja? Odklonska ravnanja je treba preprečevati od znotraj, ne čakati na posledice ali zunanje organe nadzora.Source: Pravna praksa : PP : časopis za pravna vprašanja. - ISSN 0352-0730 (Leto 32, št. 37, 26. sep. 2013, str. 8-9)Type of material - article, component part ; adult, seriousPublish date - 2013Language - slovenianCOBISS.SI-ID - 3765192
Author
Kečanović, Bećir
Topics
korupcija |
preprečevanje |
notranji nadzor |
notranji revizorji
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source: Pravna praksa : PP : časopis za pravna vprašanja. - ISSN 0352-0730 (Leto 32, št. 37, 26. sep. 2013, str. 8-9)
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Kečanović, Bećir | 92350 |
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