Relation between system of internal controls and accounting information system of the company "HEP ODS"

Abstract

Turbulentni uvjeti poslovanja, rast i razvoj društva, poslovni rizici nametnuli su da društva u svoje racunovodstvene informacijske sustave ugrade interne kontrole kao podršku svim sudionicima u poslovnom procesu, ali i potporu managementu pružajuci tako odreenu sigurnost u radu. Razvoj adekvatnog sustava internih kontrola primarna je zadaca managementa koji na taj nacin štite privatno vlasništvo od zlonamjernih radnji i prijevara. Moderni racunovodstveni informacijski sustav uvelike pomaže u cjelokupnom poslovnom procesu u upravljanju poslovanjem i povecanju profita. U konacnosti cjelokupni proces rezultira sastavljanjem i predocavanjem racunovodstvenih informacija internim i eksternim zainteresiranim korisnicima u obliku financijskih izvještaja i drugih izvještaja za potrebe managementa. Kvaliteta tih informacija ovisi i o kvaliteti racunovodstvenog informacijskog sustava odnosno sustavom u kojeg su ugraeni mnogobrojni kontrolni postupci te kompetentnosti zaposlenika. Dobiveni rezultati polazište su za odgovarajuce pozicioniranje društva u okolini te kreiranje njegovih održivih konkurentnih prednosti.Turbulent conditions of business activities, growth and development of society, operational risks have imposed implementation of internal control into companies accounting information systems as a technical support to all participants in the business process, providing the so specific safety in work. Development of adequate systems of internal controls is the primary task of management and management boards which in this way protects the private property from ill-intentioned activities and frauds. Modern accounting information system greatly helps the entire business process with reference to cost cuttings and the profit increase. Finally the entire process results with composing and presenting of accounting information to in-house and external stakeholders in the form of financial reports. Quality of that information depends on the quality accounting information system too, or underlying system in which has been built-in numerous control procedures and competences of employees. Delivered results are starting point for the corresponding positioning of company in the business environment and creating its sustainable competitive advantages