TFL Vsebine / Revija SIR*IUS

Effective and efficient communication with stakeholders

Danes vemo, da so informacije bistvenega pomena za delovanje notranjih kontrol in omogočanja doseganja ciljev organizacije. Zahteva se prisotnost tako notranjega kot zunanjega komuniciranja, saj le na tej osnovi lahko zagotavljamo ustrezno delovanje notranjih kontrol. Komuniciranje omogoča zaposlencem razumevanje vloge pri delovanju notranjih kontrol in s tem prispevek pri doseganju ciljev. Prav zaradi tega smo želeli s predstavitvijo različnih člankov predstaviti pomen informacij ne le pri izvedbi posameznega notranjerevizijskega posla, ampak tudi pri delovanju notranje revizije kot celote.

We know that information is necessary for the entity to carry out internal control responsibilities in support of achievement of its objectives. Communication occurs both internally and externally and provides the organization with the information needed to carry out day-to-day internal control activities. Communication enables personnel to understand internal control responsibilities and their importance to the achievement of objectives. Therefore we introduced various articles to show the importance of appropriate information regarding to the individual subject of internal auditing and the information regarding to the internal auditing as a whole.