natgillin/translations-raw huggingface dataset:
4 Internal control is a process designed to provide reasonable assurance regarding the achievement of objectives in effectiveness and efficiency of operations, reliability of financial reporting, and compliance with applicable laws and regulations, http://www.coso. org/resources.htm (Committee of Sponsoring Organisations of the Treadway Commission). 
4 Notranja kontrola je proces, zasnovan za pridobivanje razumnega zagotovila o doseganju ciljev glede uspešnosti in učinkovitosti operacij, zanesljivosti računovodskega poročanja ter skladnosti z veljavnimi zakoni in predpisi, http://www.coso. org/resources.htm (Committee of Sponsoring Organizations of the Treadway Commission – odbor sponzorskih organizacij Treadwayeve komisije).
The Commission’s internal control standards and underlying framework can be found in the following document: ‘Communication on the revision of the Internal Control Standards and Underlying Framework — Strengthening Control Effectiveness (SEC(2007)1341)’. 
Standardi notranje kontrole Komisije in s tem povezan okvir so v dokumentu Sporočilo o pregledu standardov notranje kontrole in zadevnega okvira – krepitev uspešnosti kontrol (SEC(2007) 1341).
5 International Standards for the Professional Practice of Internal Auditing (Standards). 
5 Mednarodni standardi strokovnega ravnanja pri notranjem revidiranju (Standardi).
Primary Related Standard 2500.A1 and Practice Advisory 2500.A1.1: Follow-up process. 
Osnovni povezani standard 2500.A1 in praktični nasvet 2500.A1.1: postopek nadaljnjega ukrepanja na podlagi priporočil.
The Internal Audit Service of the Commission carries out its work according to these standards. 
Služba Komisije za notranjo revizijo opravlja svoje delo v skladu s temi standardi.
Audit of the Commission’s follow-up systems and procedures Commission’s internal control arrangements 16 The monitoring of the Court’s recommendations, as required under ICS 9, falls in the first instance to the management itself. 
Revizija sistemov in postopkov Komisije za nadaljnje ukrepanje na podlagi priporočil Ureditve Komisije za notranje kontroliranje 16 Za spremljanje priporočil Sodišča, kot zahteva standard notranje kontrole št.
Information on the follow-up of our recommendations and the requests of the discharge authority is entered by the Commission services into the RAD application, which serves as a basis for drafting the section of the annual activity report (AAR)6 dedicated to the follow-up of recommendations and requests. 
Službe Komisije vnesejo informacije o nadaljnjem ukrepanju na podlagi priporočil Sodišča in zahtev organa za razrešnico v aplikacijo RAD, kar je podlaga za pripravo tistega dela letnega poročila o dejav-nostih6, ki je posvečen nadaljnjemu ukrepanju na podlagi priporočil in zahtev.
17 The Commission also prepares an annual report on the requests made by the European Parliament and the Council7 in their role as the discharge authority for the European Union’s budget. 
17 Komisija tudi pripravi letno poročilo o zahtevah, ki jih v vlogi organa za razrešnico za proračun Evropske unije izdata Evropski parlament in Svet7.
Several Commission services8 also maintain local applications used to monitor audit recommendations and audit findings in their areas of responsibility (see paragraphs 24 to 25). 
Nekatere službe Komisije8 imajo tudi lokalne aplikacije, ki se uporabljajo za spremljanje revizijskih priporočil in ugotovitev na področjih, za katera so te službe odgovorne (glej odstavka 24 in 25).
The several modules of local applications help to facilitate the management (including planning, monitoring, reporting) and implementation of actions in response to recommendations and requests formulated by relevant actors (IAS, ECA, EP, COUNC) because they make the respective information and action plans for the directorates-general and services available in a single repository. 
Več modulov lokalnih aplikacij pomaga olajševati upravljanje (vključno z načrtovanjem, spremljanjem in poročanjem) in izvajanje ukrepov, ki so odziv na priporočila in zahteve ustreznih akterjev (služba za notranjo revizijo, Evropsko računsko sodišče, Evropski parlament in Svet), saj so tako informacije in akcijski načrti za posamezne generalne direktorate in službe na voljo v istem repozitoriju.
They also support activities of internal control (related to the ICS) and ex post control. 
Poleg tega podpirajo dejavnosti notranje kontrole (v zvezi s standardi notranje kontrole) in naknadne kontrole.
18 Up to March 2015 each directorate-general was equipped with an Internal Audit capability (IAC) and an internal control coordinator, whose functions included informing the directorate-general’s management about the adequacy and progress of the actions undertaken to implement the Court’s recommendations. 
18 Do marca 2015 je imel vsak generalni direktorat skupino za notranjo revizijo in koordinatorja notranje kontrole, s funkcijami, ki so zajemale obveščanje poslovodstva generalnega direktorata o ustreznosti in napredku ukrepov, sprejetih zaradi izvajanja priporočil Sodišča.
In November 2014, the Commission decided to centralise its internal audit function and as a consequence the IACs were dismantled and the IAS became the sole internal audit function for the Commission and its executive agencies9. 
Novembra 2014 se je Komisija odločila, da bo centralizirala funkcijo notranje revizije. Zato so bile te skupine razpuščene in služba za notranjo revizijo je postala edina revizijska skupina za Komisijo in njene izvajalske agencije9.
13 6 http://ec.europa.eu/atwork/ key-documents/ index_en.htm 7 Article 166(2) of Regulation (EU, Euratom) No 966/2012 of the European Parliament and the Council of 25 October 2012 on the Financial rules applicable to the General Budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (Financial Regulation) (OJ L 298, 26.10.2012, p. 
13 6 http://ec.europa.eu/atwork/ key-documents/ index_en.htm 7 Člen 166(2) Uredbe (EU, Euratom) št. 966/2012 Evropskega parlamenta in Sveta z dne 25. oktobra 2012 o finančnih pravilih, ki se uporabljajo za splošni proračun Unije, in razveljavitvi Uredbe Sveta (ES, Euratom) št.
8 Including the IAS, DG Agriculture and Rural Development, DG Neighbourhood and Enlargement Negotiations and DG Research and Innovation. 
8 Vključno s službo za notranjo revizijo, GD za kmetijstvo in razvoj podeželja, GD za sosedstvo in širitvena pogajanja ter GD za raziskave in inovacije.
Audit of the Commission’s follow-up systems and procedures 14 The Commission has made some improvements to its system and procedures for follow-up but shortcomings remain 19 A well-managed management information system which records audit recommendations and follow-up actions should facilitate accountability to both external and internal stakeholders and monitor improvements to financial management. 
Revizija sistemov in postopkov Komisije za nadaljnje ukrepanje na podlagi priporočil Komisija je uvedla nekaj izboljšav svojega sistema in postopkov za nadaljnje ukrepanje na podlagi priporočil, vendar še vedno obstajajo pomanjkljivosti 19 Dobro upravljan sistem za upravljavske informacije, ki beleži revizijska priporočila in nadaljnje ukrepe, bi moral olajšati odgovornost do zunanjih in notranjih deležnikov ter spremljanje izboljšav finančnega poslovodenja.
The information recorded should be reliable, priorities for action should be specified, and an audit trail should exist to provide evidence of the action taken, as well as instances where no, or limited action has been taken, and reasons for this, in order to allow management to make an informed decision on assuming the risk of not implementing recommendations. 
Evidentirane informacije bi morale biti zanesljive, prednostne naloge za ukrepanje bi morale biti določene in obstajati bi morala revizijska sled za zagotavljanje dokazov o sprejetih ukrepih in primerih, ko ukrepi niso bili sprejeti ali pa so bili sprejeti le v omejenem obsegu, ter vzrokih za to, da bi se lahko poslovodstvo na podlagi informacij odločalo o prevzemanju tveganja neizvedbe priporočil.
It should also allow management to have a timely overview of issues raised by its auditors (both internal and external) in terms of risks and shortcomings identified and their recommended actions, and it should facilitate the follow-up action taken by the responsible line managers, as well as the subsequent monitoring and verification of that action. 
Poleg tega bi moral tak sistem poslovodstvu omogočati pravočasen pregled nad vprašanji, ki so jih sprožili njegovi revizorji (notranji in zunanji) glede ugotovljenih tveganj in pomanjkljivosti ter priporočenih ukrepov, pa tudi lajšati nadaljnje ukrepanje pristojnih nadrejenih ter nato spremljanje in preverjanje ukrepanja.
Adequacy and reliability of management information 20 The management information provided by RAD was generally reliable. 
Ustreznost in zanesljivost upravljavskih informacij 20 Upravljavske informacije iz RAD so bile na splošno zanesljive.
However, in 11 out of 24 criteria (Annex X) we used to assess the effectiveness of the follow-up system, shortcomings were identified. 
Toda pri 11 od 24 meril (glej Prilogo X), ki smo jih uporabili za ocenjevanje uspešnosti sistema za nadaljnje ukrepanje na podlagi priporočil, so bile ugotovljene pomanjkljivosti.
These included: (a) In regard to the completeness of audit trails, we observed only a few cases where supporting documents (e.g. action plans on tasks to be achieved in response to the recommendation) were included in the database. 
Te so zajemale: (a) glede popolnosti revizijskih sledi smo opazili le nekaj primerov, v katerih so bila dokazila (npr. akcijski načrti za naloge, ki jih je treba izpolniti v odziv na priporočilo) zajeta v podatkovno zbirko.
This information is important as the Commission’s replies published along with SRs may or may not indicate concrete actions to be taken in response to the recommendations; (b) While recommendations addressed to Member States are generally included in RAD, and are classified as either ‘accepted’ or ‘rejected’, they are not followed up by the Commission. 
Te informacije so pomembne, saj v odgovorih Komisije, ki so objavljeni ob posebnih poročilih, niso nujno navedeni konkretni ukrepi, ki jih je treba sprejeti v odziv na priporočila; (b) priporočila, naslovljena na države članice, so sicer običajno zajeta v RAD in opredeljena kot sprejeta ali zavrnjena, vendar Komisija zanje ne izvaja nadaljnjega spremljanja.
In line with ICS 9 Management Supervision, where Member States and agencies are responsible for taking action on our recommendations, appropriate supervision or follow-up should be established by the responsible Commission services; (c) Information contained in RAD may overestimate the extent of the implementation of the recommendations concerned10. 
Če so za izvajanje ukrepov na podlagi priporočil Sodišča odgovorne države članice in agencije, bi morale v skladu s standardom notranje kontrole št.
For example, of the 39 recommendations referred to as ‘done’ in RAD, we considered 14 (36 %) as only partially implemented (‘met in most respects’ or ‘met in some respects’). 10 This discrepancy between the assessments of the Commission and the Court may be partially explained by the fact that RAD only contained four assessment categories prior to 2015. As a consequence partially implemented recommendations could not be recognised in the system. 
Pri 39 priporočilih, ki so v RAD štela kot izvedena v celoti (opravljeno), je Sodišče za 14 (36 %) menilo, da so izvedena le deloma (večinoma izvedeno ali deloma izvedeno); 14 10 To neujemanje med ocenama Komisije in Sodišča je mogoče deloma pojasniti s tem, da je RAD pred letom 2015 vseboval samo štiri ocenjevalne kategorije. Zato v sistem ni bilo mogoče vnesti, da so priporočila deloma izvedena.
Audit of the Commission’s follow-up systems and procedures 15 11 And RAD Business Objects reports since June 2015. (d) Except for high level information contained in the annual activity report (AAR)11 of directorates-general, no reports and indicators are produced which provide concrete information as to the adequacy, effectiveness, or timeliness of actions taken on our audit recommendations, as recommended by internal auditing standards. 
Revizija sistemov in postopkov Komisije za nadaljnje ukrepanje na podlagi priporočil (d) razen informacij na visoki ravni iz letnih poročil o dejavnostih11 generalnih direktoratov se ne pripravijo nobena poročila ali kazalniki, ki bi zagotavljali konkretne informacije o ustreznosti, uspešnosti ali pravočasnosti ukrepov, izvedenih na podlagi revizijskih priporočil Sodišča, kot priporočajo standardi notranjega revidiranja.
Monitoring of partially implemented recommendations 21 The Commission has taken several steps to improve the monitoring capability of the system, including the development of annual plans to monitor progress. 
Spremljanje deloma izvedenih priporočil 21 Komisija je uvedla več ukrepov za izboljšanje zmogljivosti sistema za spremljanje, med drugim je razvila letne načrte za spremljanje napredka.
In 2014 it introduced a new recommendation status ‘Partially implemented’. 
Leta 2014 je uvedla novo stanje izvedbe priporočil, deloma izvedeno.
However, the use of this category by Commission services currently remains limited. 
Vendar uporaba te kategorije med službami Komisije za zdaj ostaja zelo omejena.
22 Recommendations which have been assessed as ‘partially implemented’ by the Court but which are recorded as ‘done’ in RAD are not subsequently reopened and reclassified by the Commission. 
22 Priporočil, za katera je Sodišče ocenilo, da so deloma izvedena, vendar so v RAD evidentirana kot opravljena, Komisija naknadno ne odpre znova in jih ne pre-razvrsti.
Furthermore, there is no procedure for assessing the continued relevance of old outstanding recommendations in the database. 
Poleg tega ni postopka za ocenjevanje, ali so stara odprta priporočila v podatkovni zbirki še vedno relevantna.
Accordingly, none of the 86 recommendations from the 21 SRs previously assessed by the Court as ‘partially implemented’ have had their status revised in RAD. 
Zato stanje izvedbe v RAD ni bilo spremenjeno za nobeno od 86 priporočil (iz 21 posebnih poročil), za katera je Sodišče ocenilo, da so deloma izvedena.
23 The Commission already acknowledged in its replies to our follow-up report in 2013 (SR 19/2013), the need to examine the possibility of harmonising the implementation assessment categories used by the Commission and the ECA and to further develop the RAD application in order to improve the information provided to management. 
19/2013) o spremljanju popravljalnih učinkov njegovih priporočil že priznala, da bi bilo treba uskladiti kategorije za oceno izvedbe, ki jih uporabljata Komisija in Sodišče, in nadalje razviti aplikacijo RAD zaradi izboljšanja informacij, zagotovljenih poslovodstvu.
Unfortunately, due to other priorities, the Commission has been unable to make progress in addressing these needs. 
Žal Komisija zaradi drugih prednostnih nalog ni mogla doseči napredka pri obravnavi teh potreb.
Best practices regarding 16 other systems and procedures 24 We carried out a systematic comparison of how recommendations from the Court and the IAS are processed by a number of directorates-general of the Commission in order to identify good practices. 
Najboljše prakse pri drugih 16 sistemih in postopkih 24 Sodišče je sistematično primerjalo, kako več generalnih direktoratov Komisije obravnava priporočila Sodišča in službe za notranjo revizijo, da bi ugotovilo dobre prakse.
The exercise included an examination of follow-up systems and procedures for a sample of recommendations from audit reports in respect of six directorates-general: Agriculture and Rural Development, International Cooperation and Development, Employment, Social Affairs and Inclusion, Neighbourhood and Enlargement Negotiations, Regional and Urban Policy, and Research and Innovation, in order to compare systems’ functionality12. 
Primerjava je zajemala preučitev sistemov in postopkov za nadaljnje ukrepanje na podlagi priporočil za vzorec priporočil iz revizijskih poročil za šest generalnih direktoratov (za kmetijstvo in razvoj podeželja, za mednarodno sodelovanje in razvoj, za zaposlovanje, socialne zadeve in vključevanje, za sosedstvo in širitvena pogajanja, za regionalno in mestno politiko ter za raziskave in inovacije), da bi se primerjala funkcionalnost sistemov12.
An overview of the functionalities of these systems is contained in Box 4. 
Pregled funkcionalnosti teh sistemov je v okviru 4.
25 These various follow-up systems of the Commission have been developed to take account of the individual and specific needs of the directorates-general concerned. 
25 Ti različni sistemi Komisije za nadaljnje ukrepanje na podlagi priporočil so bili razviti, da bi se upoštevalo individualne in posebne potrebe zadevnih generalnih direktoratov.
In comparison with the RAD application, the review of the different systems highlighted the many good features they possess in supporting good accountability and governance requirements. 
Pri primerjavi z aplikacijo RAD je pregled različnih sistemov jasno pokazal mnoge dobre funkcije, ki so v teh sistemih na voljo za podpiranje zahtev za dobro odgovornost in upravljanje.
12 Only the Internal Control Management (ICM) of DG Agriculture and Rural Development contains the Court recommendations, there is a monthly data transfer from RAD. 
12 Priporočila Sodišča vključuje samo Internal Control Management (ICM) Generalnega direktorata za kmetijstvo in razvoj podeželja. Podatki se mesečno prenašajo iz RAD.
Examples of other follow-up systems of Commission services (a) The follow-up application used by the Commission’s Internal Audit Service (IAS) ‘GRC Issue Track’ is a robust system which records all issues and continuously follows them up. 
Primeri drugih sistemov za nadaljnje ukrepanje na podlagi priporočil, ki jih uporabljajo službe Komisije (a) Aplikacija za nadaljnje ukrepanje na podlagi priporočil, ki jo uporablja služba Komisije za notranjo revizijo (GRC Issue Track), je trden sistem, ki beleži vsa vprašanja in jih stalno spremlja.
Reporting is quarterly and the focus is on high risk overdue issues. 
Poročanje se opravi vsako četrtletje in je osredotočeno na vprašanja z visokim tveganjem, ki niso bila pravočasno obravnavana.
Action plans and all supporting documents are readily available in the system. 
Akcijski načrti in vsa dokazila so zlahka dostopni v sistemu.
Several reports exist, including the Annual Report of the Internal Auditor (ARIA), the IAS Annual Activity Report, and Audit Progress Committee reports. 
Obstaja več poročil, vključno z letnim poročilom notranjega revizorja (ARIA), letnim poročilom o dejavnostih službe za notranjo revizijo in poročili odbora za spremljanje poteka revizij.
In the framework of the follow-up task, residual risk is reassessed and the significance of the recommendation may be downgraded. 
V okviru naloge nadaljnjega ukrepanja se preostalo tveganje ponovno oceni, bistvenost priporočila pa se lahko zmanjša.
The auditees are constantly reminded of the open issues, guaranteeing high visibility and regular follow-up. (b) The Commission (DG Agriculture and Rural Development) uses the Internal Control Management tool (ICM), which is a collaborative workspace. 
Revidirance se stalno opozarja na odprta vprašanja, kar zagotavlja veliko prepoznavnost in redno nadaljnje ukrepanje. (b) Komisija (GD za kmetijstvo in razvoj podeželja) uporablja orodje Internal Control Management (ICM), ki je delovni prostor za sodelovanje.
This allows monthly transfer of selected data from RAD. 
Orodje omogoča mesečni prenos podatkov iz RAD.
It has several advantages over RAD, including user-friendliness (both for auditors and managers), management of action plans and related actions, documentation of status by auditee and auditor, and several ready-made reports of expiring and overdue recommendations. 
V primerjavi z RAD ima več prednosti, vključno s prijaznostjo do uporabnikov (za revizorje in poslovodstvo), možnostjo upravljanja akcijskih načrtov in s tem povezanih ukrepov, možnostjo, da stanje izvedbe dokumentirata revidiranec in revizor, ter več takoj uporabnih poročil o iztekajočih se priporočilih in priporočilih, ki niso bila pravočasno izvedena.
ICM helps auditees to write clear, achievable, timed action plans. 
ICM pomaga revidirancem pri pisanju jasnih, dosegljivih in časovno opredeljenih akcijskih načrtov.
It also includes reports illustrating the state of play regarding recommendations of IAC, IAS and ECA audit as well as EP and Council requests. 
Vsebuje tudi poročila, ki kažejo stanje glede priporočil skupine za notranjo revizijo, službe za notranjo revizijo in Sodišča ter glede zahtev Evropskega parlamenta in Sveta.
These reports are automatically refreshed daily, so they always contain the latest information. (c) DG Research and Innovation’s ‘ASUR’ and DG Neighbourhood and Enlargement Negotiations’s ‘ARGO’ systems have additional features to RAD. 
Ta poročila se dnevno samodejno osvežujejo, tako da vedno vsebujejo najnovejše informacije. (c) Sistem ASUR, ki ga uporablja GD za raziskave in inovacije, in sistem ARGO, ki ga uporablja GD za sosedstvo in širitvena pogajanja, imata v primerjavi z RAD dodatne funkcije.
For example, a standard action plan is required and deadlines and supporting documents are well managed. 
Na primer zahteva se standarden akcijski načrt, roki in dokazila pa so dobro upravljani.
The systems each contain a module for planning and risk analysis, and are flexible, and highly customisable. 
Oba sistema zajemata modul za načrtovanje in analiziranje tveganja ter sta prožna in zelo prilagodljiva.
Conclusion and 17 recommendation 26 Our review of the Commission’s follow-up of 44 recommendations from our SRs shows that the Commission has fully implemented 60 % of the Court’s recommendations, while 29 % were implemented in most respects, and 8 % in some respects, and that this has contributed towards improving financial management in a number of areas of the EU budget (see paragraph 12) and (Annexes II to IX). 
Zaključek in priporočila 17 26 Pregled nadaljnjega ukrepanja Komisije na podlagi 44 priporočil iz posebnih poročil Sodišča je pokazal, da je Komisija 60 % priporočil Sodišča izvedla v celoti, 29 % večinoma, 8 % pa deloma, kar je pripomoglo k izboljšanju finančnega poslovodenja na več področjih proračuna EU (glej odstavek 12 in priloge II do XI.)
27 Our audit of the adequacy and reliability of the Commission’s RAD application showed that the information contained in the RAD application was generally reliable. 
27 Naša revizija ustreznosti in zanesljivosti aplikacije RAD, ki jo uporablja Komisija, je pokazala, da so bile informacije v aplikaciji RAD običajno zanesljive.
However, the application still displays shortcomings such as a lack of concrete information on actions taken (paragraph 20(a)); the absence of appropriate supervision or follow-up of recommendations where Member States are responsible for carrying out actions (paragraph 20(b)), and the lack of subsequent monitoring and revision of partially implemented recommendations (paragraph 20(c)). 
Toda aplikacija ima še vedno pomanjkljivosti, kot so pomanjkanje konkretnih informacij o sprejetih ukrepih (odstavek 20(a)), neobstoj ustreznega nadzora ali nadaljnjega ukrepanja v primerih, ko so za izvajanje ukrepov odgovorne države članice (odstavek 20(b)), ter pomanjkanje naknadnega nadzora in pregledovanja deloma izvedenih priporočil (odstavek 20(c)).
28 The Commission needs a global view of actions taken in response to weaknesses identified by the Court and by the discharge authority who are engaged in control and oversight, in line with its internal control standard and best practice guidance of internal auditing. 
28 Komisija potrebuje globalni pregled nad ukrepi, sprejetimi v odziv na slabosti, ki sta jih ugotovila Sodišče in organ za razrešnico, ki sta udeležena pri kontroliranju in nadzoru, v skladu z njenimi standardi notranje kontrole in smernicami o najboljših praksah pri notranjem revidiranju.