TFL Vsebine / Revija SIR*IUS

Svet izzivov in priložnosti: notranji revizor v prihodnosti

Internal audit has changed since its early days and is constantly evolving. In this article, we present our thoughts and opinion about the knowledge, skills, experience and characteristics that the internal auditor of the (near) future will need. We use the McKinsey Seven-S model to identify what the internal auditor of the future will be like. We present the knowledge, skills, experience, qualities and characteristics the internal auditor of the future will need to prove successful. Internal auditor’s transformation will be evolutionary, rather than revolutionary.

Notranja revizija se je od svojih prvih dni obstoja spremenila in se stalno spreminja. V tem prispevku je predstavljeno razmišljanje o znanju, spretnostih, izkušnjah in lastnostih, ki jih bo v (bližnji) prihodnosti potreboval notranji revizor. Z McKinseyjevim modelom sedmih S-ov lahko prepoznamo, kakšen naj bi bil notranjih revizor v prihodnosti. Predstavimo tudi znanja, spretnosti, izkušnje, kompetence in lastnosti notranjega revizorja, ki jih bo potreboval, da bo uspešen. Preoblikovanje notranjega revizorja bo bolj evolucijsko, ne revolucijsko.