UKREPI ZA PREPREČEVANJE TVEGANJ
Dosledna preveritev in ocenitev ponudb glede na kriterije, vnaprej določene v dokumentaciji v zvezi z naročilom.
Dosledno spoštovanje določb o nasprotju interesov in izločitvi iz odločanja o oddaji javnega naročila na strani ocenjevalcev.
Vzpostavitev notranjega nadzora nad izvedbo postopka ocenjevanja in izbora oz. vpeljava načela »štirih oči«. Načelo štirih oči definira pravilo, da ne more ena in ista oseba pregledati (in sprejeti) odločitve. Po naravi stvari odločitev seveda vidi več oči (administracija), ki pa ne poznajo nujno vsebinskih okoliščin odločitve in zanjo ne
odgovarjajo.
Posted from:http://www.cek.ef.uni-lj.si/magister/sever2627-B.pdf
What Does 4 eyes review stand for?
Business leaders recognize the importance to have accurate financial data to drive operations and measure success. However, without the proper controls in place – errors, frauds, and other issues can occur, hindering operational efficiency and growth. That is where 4 eyes principle comes into the picture.
The four eyes principle is a widely known mechanism that requires that any activity within organization should be reviewed by another competent person. The four eyes principle is sometimes called the two-man rule or the two-person rule.
As already mentioned, this requirement is undertaken to reduce the risk of business execution and internal fraud. Business execution refers to reducing and eliminating risk of negative outcomes due to the mistakes, whereas internal fraud related to the fraudulent activities. Potentially, other types of the risks may be mitigated by dual controlled, but those two are most frequent ones.
Posted from:https://blogs.sap.com/2022/11/25/4-eyes-principle-core-principles-for-effective-supervision-in-finance/