{"id":1582,"date":"2022-12-30T10:51:44","date_gmt":"2022-12-30T09:51:44","guid":{"rendered":"https:\/\/www.asz.hu\/?page_id=1582"},"modified":"2023-03-10T11:26:27","modified_gmt":"2023-03-10T10:26:27","slug":"tarsintezmenyi-felulvizsgalatok","status":"publish","type":"page","link":"https:\/\/www.asz.hu\/en\/tarsintezmenyi-felulvizsgalatok","title":{"rendered":"T\u00e1rsint\u00e9zm\u00e9nyi fel\u00fclvizsg\u00e1latok"},"content":{"rendered":"
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A legf\u0151bb ellen\u0151rz\u0151 int\u00e9zm\u00e9nyek egyik strat\u00e9giai c\u00e9lkit\u0171z\u00e9se a sz\u00e1mvev\u0151sz\u00e9ki feladatell\u00e1t\u00e1s szakmai sz\u00ednvonal\u00e1nak folyamatos fejleszt\u00e9se \u00e9s megfelel\u0151s\u00e9g\u00e9nek biztos\u00edt\u00e1sa. A legf\u0151bb ellen\u0151rz\u0151 int\u00e9zm\u00e9nyek egyedi jog\u00e1ll\u00e1s\u00e1b\u00f3l (minden \u00e1llami ellen\u0151rz\u0151 szervt\u0151l f\u00fcggetlenek) \u00e9s helyzet\u00e9b\u0151l ad\u00f3d\u00f3an (orsz\u00e1gonk\u00e9nt jellemz\u0151en egy sz\u00e1mvev\u0151sz\u00e9k m\u0171k\u00f6dik) a sz\u00e1mvev\u0151sz\u00e9k hat\u00e9kony, a nemzeti \u00e9s nemzetk\u00f6zi standardokkal \u00f6sszhangban \u00e1ll\u00f3 m\u0171k\u00f6d\u00e9s\u00e9t egy m\u00e1sik orsz\u00e1g sz\u00e1mvev\u0151sz\u00e9ke szokta \u00e9rt\u00e9kelni. Ezt az \u00e9rt\u00e9kel\u0151 folyamatot a hazai \u00e9s nemzetk\u00f6zi szaknyelv t\u00e1rsint\u00e9zm\u00e9nyi fel\u00fclvizsg\u00e1latnak, \u00fan. Peer Review-nak nevezi. A t\u00e1rsint\u00e9zm\u00e9nyi fel\u00fclvizsg\u00e1lat minden esetben \u00f6nk\u00e9ntes mind a fel\u00fclvizsg\u00e1lt, mind a fel\u00fclvizsg\u00e1l\u00f3 sz\u00e1mvev\u0151sz\u00e9k r\u00e9sz\u00e9r\u0151l. C\u00e9lja egyfel\u0151l a sz\u00e1mvev\u0151sz\u00e9ki feladatell\u00e1t\u00e1s elemz\u00e9se \u00e9s \u00e9rt\u00e9kel\u00e9se, m\u00e1sr\u00e9szr\u0151l az int\u00e9zm\u00e9ny m\u0171k\u00f6d\u00e9s\u00e9nek min\u0151s\u00e9gk\u00f6zpont\u00fa tov\u00e1bbfejleszt\u00e9s\u00e9nek megalapoz\u00e1sa erre ir\u00e1nyul\u00f3 javaslatokkal.<\/p>\n

A t\u00e1rsint\u00e9zm\u00e9nyi fel\u00fclvizsg\u00e1lat folyamat\u00e1nak komplexit\u00e1sa (a fel\u00fclvizsg\u00e1latot jellemz\u0151en egy, vagy ak\u00e1r t\u00f6bb \u00f6n\u00e9rt\u00e9kel\u00e9si folyamat is megel\u0151zheti) \u00e9s jelent\u0151s\u00e9ge miatt (a sz\u00e1mvev\u0151sz\u00e9k teljes bels\u0151 m\u0171k\u00f6d\u00e9si gyakorlat\u00e1ba betekint\u00e9st enged, felt\u00e1rva annak er\u0151ss\u00e9geit \u00e9s gyenges\u00e9geit is) a Legf\u0151bb Ellen\u0151rz\u0151 Int\u00e9zm\u00e9nyek Nemzetk\u00f6zi Szervezete, az INTOSAI k\u00fcl\u00f6n sztenderdet (GUID 1900<\/a>), m\u00edg a szervezet fejleszt\u00e9si kezdem\u00e9nyez\u00e9se, az IDI, teljes\u00edtm\u00e9ny\u00e9rt\u00e9kel\u00e9si keretrendszert dolgozott ki (IDI PMF<\/a>). A sztenderdek kimondj\u00e1k, hogy a t\u00e1rsint\u00e9zm\u00e9nyi fel\u00fclvizsg\u00e1latot a sz\u00e1mvev\u0151sz\u00e9ki munk\u00e1ra, illetve az ellen\u0151rz\u00e9s al\u00e1 vont ter\u00fcletre vonatkoz\u00f3 nemzetk\u00f6zi aj\u00e1nl\u00e1sok \u00e9rv\u00e9nyes\u00fcl\u00e9se ment\u00e9n, az ellen\u0151rz\u00e9sre felk\u00e9rt sz\u00e1mvev\u0151sz\u00e9k, az adott orsz\u00e1g saj\u00e1toss\u00e1gait figyelembe v\u00e9ve, legt\u00f6bb esetben a c\u00e9lszer\u0171s\u00e9g, a hat\u00e9konys\u00e1g \u00e9s az eredm\u00e9nyess\u00e9g szempontjait k\u00f6vetve f\u00fcggetlen\u00fcl v\u00e9gzi. A r\u00e9sztvev\u0151k maguk d\u00f6ntenek a vizsg\u00e1lat tartalm\u00e1r\u00f3l, kiterjedts\u00e9g\u00e9r\u0151l, m\u00f3dszer\u00e9r\u0151l \u00e9s az eredm\u00e9nyek hasznos\u00edt\u00e1s\u00e1r\u00f3l. Az \u00f6n\u00e9rt\u00e9kel\u00e9s \u00e9s a t\u00e1rsint\u00e9zm\u00e9nyi fel\u00fclvizsg\u00e1lat az int\u00e9zm\u00e9nyi m\u0171k\u00f6d\u00e9s hat\u00e9konys\u00e1g\u00e1nak elemz\u00e9s\u00e9re \u00e9s \u00e9rt\u00e9kel\u00e9s\u00e9re szolg\u00e1l\u00f3 nemzetk\u00f6zi szinten is elismert m\u00f3dszerek.<\/p>\n

Az \u00c1llami Sz\u00e1mvev\u0151sz\u00e9k az elm\u00falt k\u00e9t \u00e9vtizedben t\u00f6bb t\u00e1rsint\u00e9zm\u00e9nyi fel\u00fclvizsg\u00e1lati folyamatban vett r\u00e9szt, \u00e9s sz\u00e1mos \u00f6n\u00e9rt\u00e9kel\u00e9st k\u00e9sz\u00edtett, melyek egyar\u00e1nt kiterjedtek f\u00fcggetlen m\u0171k\u00f6d\u00e9s\u00e9nek biztos\u00edt\u00e9kaira, min\u0151s\u00e9gbiztos\u00edt\u00e1si rendszer\u00e9re, IT folyamataira \u00e9s t\u00e1rsadalmi kommunik\u00e1ci\u00f3s tev\u00e9kenys\u00e9g\u00e9re is. Az \u00c1SZ mindezek mellett m\u00e1s sz\u00e1mvev\u0151sz\u00e9kekkel egy\u00fcttm\u0171k\u00f6d\u00e9sben v\u00e9gzett t\u00e1rsint\u00e9zm\u00e9nyi fel\u00fclvizsg\u00e1latot \u00e9s rendelkezik az ehhez sz\u00fcks\u00e9ges szakmai \u00e9s hum\u00e1n er\u0151forr\u00e1sokkal.\u00a0<\/p>\n

<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"A legf\u0151bb ellen\u0151rz\u0151 int\u00e9zm\u00e9nyek egyik strat\u00e9giai c\u00e9lkit\u0171z\u00e9se a sz\u00e1mvev\u0151sz\u00e9ki feladatell\u00e1t\u00e1s szakmai sz\u00ednvonal\u00e1nak folyamatos fejleszt\u00e9se \u00e9s megfelel\u0151s\u00e9g\u00e9nek biztos\u00edt\u00e1sa. A legf\u0151bb ellen\u0151rz\u0151 int\u00e9zm\u00e9nyek egyedi jog\u00e1ll\u00e1s\u00e1b\u00f3l (minden \u00e1llami ellen\u0151rz\u0151 szervt\u0151l f\u00fcggetlenek) \u00e9s helyzet\u00e9b\u0151l ad\u00f3d\u00f3an (orsz\u00e1gonk\u00e9nt jellemz\u0151en egy sz\u00e1mvev\u0151sz\u00e9k m\u0171k\u00f6dik) a sz\u00e1mvev\u0151sz\u00e9k hat\u00e9kony, a nemzeti \u00e9s nemzetk\u00f6zi standardokkal \u00f6sszhangban \u00e1ll\u00f3 m\u0171k\u00f6d\u00e9s\u00e9t egy m\u00e1sik orsz\u00e1g sz\u00e1mvev\u0151sz\u00e9ke szokta \u00e9rt\u00e9kelni. Ezt az […]","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"page_tag":[],"class_list":["post-1582","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"\nT\u00e1rsint\u00e9zm\u00e9nyi fel\u00fclvizsg\u00e1latok - \u00c1llami Sz\u00e1mvev\u0151sz\u00e9k<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.asz.hu\/en\/tarsintezmenyi-felulvizsgalatok\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"T\u00e1rsint\u00e9zm\u00e9nyi fel\u00fclvizsg\u00e1latok - \u00c1llami Sz\u00e1mvev\u0151sz\u00e9k\" \/>\n<meta property=\"og:description\" content=\"A legf\u0151bb ellen\u0151rz\u0151 int\u00e9zm\u00e9nyek egyik strat\u00e9giai c\u00e9lkit\u0171z\u00e9se a sz\u00e1mvev\u0151sz\u00e9ki feladatell\u00e1t\u00e1s szakmai sz\u00ednvonal\u00e1nak folyamatos fejleszt\u00e9se \u00e9s megfelel\u0151s\u00e9g\u00e9nek biztos\u00edt\u00e1sa. 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A legf\u0151bb ellen\u0151rz\u0151 int\u00e9zm\u00e9nyek egyedi jog\u00e1ll\u00e1s\u00e1b\u00f3l (minden \u00e1llami ellen\u0151rz\u0151 szervt\u0151l f\u00fcggetlenek) \u00e9s helyzet\u00e9b\u0151l ad\u00f3d\u00f3an (orsz\u00e1gonk\u00e9nt jellemz\u0151en egy sz\u00e1mvev\u0151sz\u00e9k m\u0171k\u00f6dik) a sz\u00e1mvev\u0151sz\u00e9k hat\u00e9kony, a nemzeti \u00e9s nemzetk\u00f6zi standardokkal \u00f6sszhangban \u00e1ll\u00f3 m\u0171k\u00f6d\u00e9s\u00e9t egy m\u00e1sik orsz\u00e1g sz\u00e1mvev\u0151sz\u00e9ke szokta \u00e9rt\u00e9kelni. 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