Belső kontrollfunkciók a pénzügyi intézményekben – szabályozás és annak felépítése Magyarországon

Kovács, Tamás; Szóka, Károly

doi:10.21637/gt.2016.3.05.

Cited by 5 publications

(4 citation statements)

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“…emergence and significance of consulting activities according to literature and legal regulations More than a hundred years ago, the Industrial Revolution and a related increase in business activities triggered a development and widespread use of audit methods (Kovács, szóka, 2016). A less regulated stock market environment and increased investor risks made auditing important, however, it continued to focus mainly on fraud detection and balance sheet adequacy at that time (Lee, Azham, 2008).…”

Section: Objectivementioning

confidence: 99%

Consulting Activities of Internal Auditors in the Public Sector in Hungary

Kovács¹

2022

PFQ

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Today, internal auditors not only perform assurance activities but also provide consulting services. The internal audit consulting activities are services provided to heads of organisations, resulting in added value. This paper has been prepared with the objective to explore such activities for their importance and practical implementation in budgetary institutions, municipalities, and publicly owned companies. In the course of the study, primary research has been conducted, in addition to processing literature and legal regulations. We have found that the consulting role for supporting decision-makers as part of internal auditing has been reinforced with increased importance in the public sector as well. However, we have found that further steps could be taken to preserve independence and reinforce regularity and efficiency, for example, by giving a stronger focus to these subject matters through training programmes or providing more detailed recommendations.

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Section: Objectivementioning

confidence: 99%

Consulting Activities of Internal Auditors in the Public Sector in Hungary

Kovács¹

2022

PFQ

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“…Controllability and accountability are key aspects, what is provided by the internal control system. (Kovács-Szóka, 2016. ) Digitalisation in controlling mean new technological developments, like the possibility to include new controlling-relevant information in decision making process, make use of new potential of automation, or the development of new reporting and planning process with the help of artificial intelligence.…”

Section: Controlling In New Digital Landscapementioning

confidence: 99%

Controlling as Driving Force at Today’s Dynamic Changing Companies

Szóka¹,

Kovács²

2019

Proceedings of the 47th International Academic Conference, Prague

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The task of controlling is to support the management with reports, forecasts and analyses in order to be able to take economically rational decisions. In today's fast changing economic and information technological environment the management has to react rapidly. This means new challenges for controlling. Due to digitalization, even more real time data is available, can be stored and shared fast. This lead to a change of controlling processes. The focus of reports changed from analysing past figures to current and future trends. Controlling become the strategic early warning system of the companies. This changes the role of controllers, as it is transforming into business partners of management, and also new roles, like Data Scientist will turn up and new skills are needed. Controlling support management to take more adequate decisions, what secure the long-term survival of the company, so in an indirect way the transformation of controlling is a driving force of the companies at today's dynamically changing environment.

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“…A pénzügyi intézmények világ-és nemzetgazdasági szintű jelentősége közismert. Nélkülözhetetlen a biztonságos és szabályszerű működés, így tehát a tulajdonosok mellett számos más érintett, mint például a pénzügyi intézmények érdeke miatt kulcsfontosságú szempont az ellenőrizhetőség és a számonkérhetőség (Kovács-Szóka, 2016).…”

Section: Az Információ Szerepe a Döntéshozatalbanunclassified