TFL Vsebine / Revija SIR*IUS

Value added of internal auditing in the context of ERM and EVA

Dileme o dodani vrednosti notranjega revidiranja so lahko prisotne, če dodano vrednost notranjega revidiranja iščemo na nepravem mestu. Stroka notranjega revidiranja si v novejši zgodovini nenehno utrjuje pot z razvojem svojih storitev, ki sledijo gibanju sprememb pri delovanju organizacij in vedno znova iščejo vrzeli med vprašanji, kako je in kako bi moralo biti. Opredelitev notranjega revidiranja se vse od leta 1940 ustrezno dopolnjuje in kaže vsakokratni okvir delovanja notranje revizije, na osnovi katerega lahko notranji revizor prispeva k dodani vrednosti organizacije.

The dilemmas of value added of internal auditing may be present, if we are looking for the added value of the IA function at a wrong place. In its recent history, the IA constantly reinforces its path on the basis of the development of its performance, which follows the trend of changes in the functioning of organisations looking again and again for gaps between the issues of how they are and how they should be. Accordingly, the definition of the IA, all from the 1940s, is complementary and shows the respective framework of the IA on the basis of which the IA gives its contribution to the added value of the organisation.