audit trail

Serbian translation: revizorski trag

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)

English term or phrase:	audit trail
Serbian translation:	revizorski trag
Entered by:	LogosART

18:19 Oct 4, 2015

English to Serbian translations [PRO]
Social Sciences - Government / Politics / javne nabavke

English term or phrase: audit trail

It shall be ensured that prices for similar goods, services or works have been compared and the selection procedure is transparent, as well as the appropriate audit trail being followed.

Gordana Kubura KudoZ activity Questions: 161 (2 open) (2 without valid answers) (18 closed without grading) Answers: 1
Local time: 16:29

revizorski trag

Explanation:
revizorski trag

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Note added at 9 min (2015-10-04 18:28:51 GMT)
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(122) Učestalost revizija operacija trebala bi biti proporcionalna opsegu potpore Unije iz fondova i EFPR-a. Posebno, broj revizija trebao bi se smanjiti u slučajevima u kojima ukupni prihvatljivi izdaci neke operacije ne premašuju 200000 EUR u slučaju EFRR-a i Kohezijskog fonda, 150000 EUR u slučaju ESF-a i 100000 EUR u slučaju EFPR-a.
Međutim, trebalo bi biti moguće provoditi revizije u svakom trenutku kad postoji dokaz o nepravilnosti ili prijevari ili nakon zaključenja dovršenih operacija, kao dio revizorskog uzorka. Komisija bi trebala moći pregledati revizorski trag revizorskog tijela ili sudjelovati u revizijama koje revizorsko tijelo provodi na licu mjesta.

(122) The frequency of audits on operations should be proportionate to the extent of the Union's support from the Funds and the EMFF. In particular, the number of audits carried out should be reduced where the total eligible expenditure for an operation does not exceed EUR 200000 for the ERDF and the Cohesion Fund, and EUR 150000
for the ESF, and EUR 100000 for the EMFF. Nevertheless, it should be possible to carry out audits at any time where there is evidence of an irregularity or fraud, or, following closure of a completed operation, as part of an audit sample. The Commission should be able to review the audit trail of the audit authority or take part in on-the-spot
audits of the audit authority.

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Note added at 11 min (2015-10-04 18:31:17 GMT)
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audit trail praćenje učinka transakcije kroz sve računovodstvene postupke (revizijski postupak)

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Note added at 13 min (2015-10-04 18:32:59 GMT)
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ČUVANJE DOKUMENTACIJE (ZA REVIZIONE POTREBE) (engl. AUDIT TRAIL)
Kompletno dokumentirani dokazi svih faza procesa nabavke kako bi se omogućila naknadna provjera svih radnji i odluka u svrhu utvrđivanja regularnosti i ispravnosti.

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Note added at 15 min (2015-10-04 18:34:32 GMT)
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audit trail: A path by which the original input to a process (e.g. data) can be traced back through the process, taking the process output as a starting point. This facilitates defect analysis and allows a process audit to be carried out. [After TMap]

revizijska sljedivost: Putanja po kojoj možemo izvorni ulaz u proces (npr. podaci) pratiti kroz sam proces tako da izlaz procesa uzimamo kao početnu točku. Na taj se način olakšava analiza grešaka i omogućuje provjera procesa. [prema TMap]

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Note added at 17 min (2015-10-04 18:37:06 GMT)
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Audit trail - Trag revizije
U opštem značenju te reči, trag revizije predstavlja način na koji se može ući u trag podacima u okviru jednog sistema upravljanja odnosno sistema interne kontrole. U konkretnijem smislu, trag revizije predstavlja proces ili postupak unakrsnog povezivanja svake knjigovodstvene pozicije sa njenim izvorom da bi se proverila njena tačnost ili validnost.

SOURCE:
Englesko-srpski rečnik osnovnih pojmova

Selected response from:

LogosART
Croatia
Local time: 16:29

Grading comment

4 KudoZ points were awarded for this answer

Summary of answers provided

4 +2

tok revizije, postupak pri reviziji

Natasa Stankovic

revizorski trag

LogosART

Summary of reference entries provided

Audit Trail

Daryo

Discussion entries: 1

Answers

5 mins confidence:

revizorski trag

LogosART
Croatia
Local time: 16:29
Native speaker of: Dutch
PRO pts in category: 8

Notes to answerer

Asker: Ovaj termin pojavljuje se i u nasim dokumentima "Strategija razvoja interne finansijske kontrole u javnom sektoru u Republici Srbiji" i "Zakon o sistemu unutrašnjih finansijskih kontrola u javnom sektoru" sto znaci da je definitivno prihvacen kao strucni termin.

26 mins confidence:

peer agreement (net): +2

tok revizije, postupak pri reviziji

Explanation:

Z A K O N O POTVRĐIVANJU OKVIRNOG SPORAZUMA IZMEĐU VLADE REPUBLIKE SRBIJE I KOMISIJE EVROPSKIH ZAJEDNICA…
- Article 21 Audit trail
The national authorising officer shall ensure that all the relevant information is available to ensure at all times a sufficiently detailed audit trail. This information shall include documentary evidence of the authorisation of payment applications, of the accounting and payment of such applications, and of the treatment of advances, guarantees and debts.
- Član 21. Tok revizije
Nacionalni službenik za odobravanje će obezbediti da sve relevantne informacije budu raspoložive kako bi bilo omogućeno da u svakom trenutku bude ostvaren dovoljno detaljan uvid u tok revizije. Te informacije će obuhvatati dokumentovane dokaze o odobravanju zahteva za plaćanje, računovodstvenog prikazivanja i plaćanja takvih zahteva, kao i dokaze o obradi avansa, garancija i dugova.
http://www.cfcu.gov.rs/dokumenti/sr/55_631301_zakon-o-potvrd...

Milica Gačić - Rječnik prava:
audit trail - postupak pri reviziji

Natasa Stankovic
Serbia
Local time: 16:29
Works in field
Native speaker of:

Serbian
PRO pts in category: 4

Reference comments

2 days 23 hrs

Reference: Audit Trail

Reference information:
Audit trail - What is an audit trail?
Definition: The series of documents, computer files, and other records that are examined during an audit, and show how transactions are handled by a company from start to finish.
https://www.e-conomic.co.uk/accountingsystem/glossary/audit-...

What Is an Audit Trail in Accounting?
by Marquis Codjia, Demand Media
An accounting audit trail strikes at the underlying conditions -- fraud, data incompleteness and missing information -- that breed inaccurate financial reporting. By giving corporate auditors fodder for analysis and review, the data trail improves chances that auditors will detect instances of inappropriate record-keeping behaviors, unlawful business practices and mathematical inaccuracies in period-end accounting records.

Definition
An accounting audit trail incorporates all paperwork and electronic evidence that shows the operational journey a transaction goes through from the day corporate personnel sign the underlying contract to the time the transaction makes it into financial statements. Simply put, an audit trail gives a step-by-step history of a transaction, touching on documents as diverse as vendor bills, customer invoices, contractual agreements, sales slips, bills of lading and accounting journals. The latter items constitute documents in which bookkeepers record transactional data, usually via debits and credits of financial accounts -- such as assets, equity items, revenues, debts and revenues.
http://smallbusiness.chron.com/audit-trail-accounting-14312....

Audit Trail
AAA |
DEFINITION OF 'AUDIT TRAIL'
A step-by-step record by which accounting data can be traced to their source. The SEC and NYSE will use this method for the explicit reconstruction of trades when there are questions as to the validity or accuracy of an accounting figure.

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BREAKING DOWN 'AUDIT TRAIL'
This is the technique used to track improper market activity. By documenting and analyzing all houses and brokers involved in specific trades, those who follow the audit trail can (hopefully) identify the culprit.

http://www.investopedia.com/terms/a/audittrail.asp

Daryo
United Kingdom
Specializes in field
Native speaker of:

Serbian,

French
PRO pts in category: 23

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Serbian translation: revizorski trag

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