TFL Vsebine / Revija SIR*IUS

Organization and independence of internal audit activity in Slovenian municipalities

Opravljena analiza preteklih domačih in tujih empiričnih raziskav s področja neodvisnosti notranjih revizijskih izvajalcev kaže, da je lastni notranjerevizijski službi težje zagotavljati samostojnost in neodvisnost kot zunanjim izvajalcem notranjega revidiranja. Medtem pa drugi raziskovalci opozarjajo prav na nasprotno. Naša raziskava na vzorcu 65 anketiranih predstavnikov iz 177 slovenskih občin, ki so včlanjene v Skupnost občin Slovenije (SOS), kaže, da oblika organiziranosti izvajanja notranjerevizijske dejavnosti v občinah, ki smo jih zajeli v vzorec, statistično značilno ne vpliva na raven neodvisnosti notranjerevizijskega izvajalca.

The analysis of domestic and foreign empirical studies carried out in the field of internal audit activity independence has shown that it is more difficult to ensure independence and objectivity of internal audit activities in comparison to external auditors. However, some other researchers claim exactly the opposite. Our research was carried out on sample of 65 survey respondents from the managements of 177 Slovenian municipalities, which are affiliated to the Association of Municipalities and Towns of Slovenia (SOS). It showed that the form of organization for the implementation of internal auditing in municipalities, which were captured in the sample, had no significant effect on the level of independence of internal audit activity in those municipalities.