TFL Vsebine / Revija SIR*IUS

Internal Audit and Change Management

Spremembe so stalnica v poslovodenju in nadziranju v vseh sodobnih organizacijah. Obvladovanje sprememb (angl. change management) je tista zvrst obvladovanja oziroma upravljanja, ki se profesionalno ukvarja s spremembami v organizacijah. Gre za nove veščine pri obvladovanju ključnih sprememb v pridobitnih in nepridobitnih organizacijah, ki jih je treba poznati in vključiti v projekte prenove obstoječih ali v uvedbo novih poslovnih procesov. V takih razmerah se notranji revizorji soočajo s hitrimi in spreminjajočimi se potrebami po dajanju zagotovil in svetovanju. Njihova vloga se nagiba k razvoju (prosperiteti) organizacije tako v funkciji dajanja zagotovil kot tudi samega svetovanja.

Changes are a constant feature of management and control processes in any contemporary business organisation. Change Management is a process-driven activity which involves continued and professional control and management of changes occurring in an organization. It offers new skills to profit and non-profit organizations to cope with the key changes that need to be addressed and included in the re-engineering of existing or the introduction of new business processes. In such situations, internal auditors are faced with fast changing needs to provide assurance and advice. Their role is to support the development (i.e. prosperity) of an organization, both in their capacity to provide assurance as well as advice.