TFL Vsebine / Revija SIR*IUS

Izzivi notranje revizije

The internal audit activity is changing. Mainly, due to increasing business complexity, today’s expectations of internal auditors broaden significantly. In the past, the internal audit department tent to be the one, who showed up after the incident already happened. Nowadays it is not only about fulfilling the expectation to mandate governance and compliance, reducing costs and providing insight as a strategic advisor. New requirements also include having a future-oriented view on the collaboration with the stakeholders and potential key risks occurring. The challenge is about keeping the balance between protecting and enhancing the enterprise value while making sure audit standards are implemented. The question arising from this current situation is how the internal audit activity can adapt to the new requirements and position themselves in a way, which is value adding for the business and the stakeholders and fulfilling internal audit responsibilities at the same time. Besides, an answer is demanded about how much independence is needed and how it can be ensured in times of boundaries that are more and more blurring.

Notranja revizija se spreminja. Danes se veliko več pričakuje od notranjih revizorjev predvsem zaradi vse večje kompleksnosti poslovanja. V preteklosti se je notranja revizija navadno pojavila šele potem, ko se je incident že zgodil. Danes pa ne gre več le za izpolnjena pričakovanja, da notranja revizija odreja upravljanje in skladnost s predpisi, zmanjšuje stroške in kot strateški svetovalec zagotavlja vpogled v poslovanje. Med novimi zahtevami so tudi v prihodnost usmerjen pogled na sodelovanje z deležniki in na morebitne pojave ključnih tveganj. Izziv je, kako vzdrževati ravnovesje med varovanjem in povečevanjem vrednosti podjetja ob zagotavljanju izvajanja revizijskih standardov. V sedanjih razmerah se poraja vprašanje, kako se notranja revizija lahko prilagodi novim zahtevam in se v podjetju uveljavlja na način, ki zagotavlja dodano vrednost za podjetje in deležnike, hkrati pa izpolnjuje naloge notranje revizije. Poleg tega je treba odgovoriti še na vprašanje, koliko neodvisnosti je potrebne in kako se ta zagotavlja v časih, ko so meje vedno bolj zabrisane.