TFL Vsebine / Revija SIR*IUS

Content Elements of an Engagement letter with an IS audit and assurance professional

Notranji revizorji morajo v svoje delo zajeti zelo širok spekter področij. Ker ne morejo imeti podrobnih strokovnih znanj za presojo vseh tveganj, na katere pri tem naletijo, je treba na nekaterih področjih v delo vključiti druge dajalce zagotovil. V Sloveniji se v notranjerevizijske naloge pogosto vključujejo strokovnjaki za revizijo informacijskih sistemov (odslej IS) in dajanje zagotovil. Sodelovanje notranjih revizorjev ter strokovnjakov za revizijo IS in dajanje zagotovil pa ne poteka vselej optimalno. Eden izmed razlogov za komunikacijski šum je med drugim različno razumevanje temeljnih elementov dogovora o revizijskem poslu. Natančno in nedvoumno opredeljeni vsebinski elementi posla v listini o poslu lahko pomembno zmanjšajo nejasnosti in tveganje medsebojnega nerazumevanja obeh pogodbenih strank. V prispevku podajava nekatere vsebinske vidike posla revizije informacijskih sistemov v okviru notranjerevizijskih nalog ter dobre prakse pri njihovi opredelitvi v listini o poslu.

The work of internal auditors covers a wide spectrum of various subject areas. It is impractical for internal auditors to gain detailed expertise on all potential risks they encounter. Therefore experts should be included in certain audit assignments. In Slovenia IS audit and assurance professionals are frequently included in internal audit assignments. Their cooperation with internal auditors however does not always run smoothly. Although this can be attributed to many things, one of the key reasons for the communication breakdown are misunderstandings regarding the content of the audit engagement agreement. Precisely and clearly defined elements of the audit engagement in the engagement letter can significantly decrease the risk of such misunderstandings. This article lists some frequently disputed elements of such engagements and best practices on their clearer definition in engagement letters.