In carrying out internal audit, the selection of methodological tools for evaluation of internal control procedures, used to identify and evaluate key places of exposure to risks in individual areas, is of particular importance. The approved coso method, taking into consideration the wider...

Demographic pressures urge authorities to find solutions for their public pension systems. Supplementary (capital market based) pension schemes have become a prerequisite mechanism for avoiding poverty of nations. In this contribution we stress the need for the Slovenian government to reform the...