TFL Vsebine / Revija SIR*IUS

Notranja revizija za novo dobo: izzivi in priložnosti v digitalnem gospodarstvu ter pobude za varovanje okolja, družbeno odgovornost in upravljanje (ODU)

V današnjih zapletenih in dinamičnih pogojih poslovanja so v svetovnem merilu še posebej poudarjena pričakovanja do notranjerevizijske dejavnosti v smislu njenega dejavnega vključevanja v dodajanje vrednosti podjetju, predvsem z generiranjem informacij, potrebnih za prepoznavanje, razumevanje in ocenjevanje novih in vedno večjih strateških in operativnih tveganj, ter v smislu implementacije in nenehnega izboljševanja notranjih kontrol. Sčasoma se je notranja revizija v podjetju razvila v proaktivno službo, ki s svojim delovanjem in rezultati dajanja zagotovil, svetovanja in vpogledov zadovoljuje informacijske potrebe najrazličnejših uporabnikov, od uprave, nadzornega sveta in revizijske komisije do linijskih in operativnih vodij, zunanjih revizorjev, regulatorjev in drugih zainteresiranih deležnikov. Obremenitev notranjih revizorjev se povečuje zaradi hitrega vstopanja v novo fazo delovanja, v kateri se morajo odzivati na vplive globalnih gospodarskih in družbenih sprememb ter predvsem pospešenega razvoja informacijsko-komunikacijskih tehnologij in digitalne transformacije poslovanja. Intenzivna uporaba digitalne tehnologije prinaša številne korenite spremembe poslovnih modelov, strategij podjetij na vseh ravneh, organizacijske strukture, poslovnih procesov in njihove prilagoditve digitalni dobi. Glede na namen, cilje in naravo notranjerevizijske dejavnosti kot notranjega nadzornega mehanizma upravljanja podjetja se v dobi digitalne transformacije poslovanja notranja revizija sooča s številnimi izzivi. Po eni strani informacijsko-komunikacijske tehnologije vplivajo na digitalno preobrazbo poslovanja podjetja, tako da korenito spreminjajo predmet in subjekt notranjega revidiranja. Po drugi strani pa nove tehnologije korenito spreminjajo organizacijske, upravljavske in metodološke vidike, v okviru katerih je notranjerevizijska dejavnost doslej tradicionalno delovala. To pomeni, da se mora sama notranjerevizijska dejavnost digitalno preoblikovati in prilagoditi dobi digitalnega gospodarstva. Vendar pa se to ne zgodi samo od sebe – gre za zapleten proces prilagajanja obstoječega strokovnega delovanja notranjih revizorjev novim pogojem in okoliščinam. V tem kontekstu pričujoči članek obravnava kritične izzive notranje revizije v digitalnem gospodarstvu. V zadnjih nekaj letih so bila v središču zanimanja številnih organizacij, regulatorjev in raznih deležnikov vprašanja trajnosti ter okolja, družbe in upravljanja (ODU). Vedno večje zanimanje za varovanje okolja, družbeno odgovornost in upravljanje izhaja iz boljše ozaveščenosti in pričakovanj, da bi vloženi trud lahko prinesel številne posebne koristi in pozitivne učinke za organizacijo, trge, družbo in naš planet. V tem duhu je vključevanje ODU-ja v upravljanje podjetij vseprisoten in prevladujoč proces, ki predstavlja nove in svetovne izzive v današnjih pogojih poslovanja in gospodarjenja. Globalne pobude za varovanje okolja, družbeno odgovornost in upravljanje se v zadnjem času ukvarjajo z oblikovanjem ustreznih regulatornih okvirov, razvojem enotnih standardov poročanja o ODU-ju, merjenjem ocen in kazalnikov ODU, z upravljanjem tveganj ODU-ja itd. Hkrati se te pobude med seboj dopolnjujejo ter usmerjajo na pričakovanja, izzive, priložnosti, nove vloge, naloge in preoblikovanje tradicionalnih nadzornih mehanizmov upravljanja podjetij, prilagojenih pobudam in programom za okolje, družbo in upravljanje. Zato ta prispevek poleg tradicionalnih vlog notranjerevizijske dejavnosti kot notranjega nadzornega mehanizma upravljanja podjetij obravnava izzive in priložnosti za notranjerevizijsko dejavnost kot ključno pri vzpostavljanju strukture upravljanja, ki bo sposobna učinkovito izvajati pobude in strategije za okolje, družbo in upravljanje.

In today’s complex and dynamic business conditions, the expectations of the internal audit function in terms of its active involvement in adding value to the company, primarily by generating information necessary for the identification, understanding and assessment of new and growing strategic and operational risks and the implementation and advancement of continuous improvement of internal controls, today they are especially emphasized globally. Over time, internal audit has developed into a proactive function in the company, which, with its activities and results of assurance engagements, consulting engagements and insights, meets the information needs of a wide range of users, from the board of directors, supervisory board, audit committee, line and operational management, external auditors, regulators, and other stakeholders. The burden on internal auditors is increasing due to the speed of entry into a new phase of activity in which they must respond to the impacts of global economic and social changes and, mainly, the accelerated development of information and communication technologies and the digital transformation of business operations. The intensive application of digital technology brings numerous radical changes to business models, company strategies at all levels, organizational structure, business processes and their adaptation to the digital era. Considering the purpose, objectives, and nature of the internal audit function as an internal supervisory mechanism of corporate governance, the challenges of internal audit in the era of digital business transformation are multiple. On the one side, information and communication technologies affect the digital transformation of company operations by radically changing the object and subject of internal auditing. On the other side, new technologies radically change the organizational, management and methodological aspects within which the internal audit function has traditionally operated until now. This means that the internal audit function itself must digitally transform and adapt to the digital economy era. However, this does not come by itself but is a complex process of adapting the existing professional engagement of internal auditors to new conditions and circumstances. In this context, this paper deals with the critical challenges of internal audit in the digital economy. During the last few years, sustainability and ESG issues, i.e., environmental, social, and governance questions, have been the focus of interest of numerous organizations, regulators, and various stakeholders. Enlarged interest in ESG comes from greater awareness and expectations that the effort invested could result in multiple specific benefits and positive effects on the organization, markets, society, and our planet. In that context, integrating ESG into corporate governance is an omnipresent and dominant process, representing recent and global matters in today’s business and economic conditions. Recent global ESG initiatives deal with designing appropriate regulatory frameworks, developing single ESG reporting standards, measuring ESG ratings and indicators, managing ESG risks, etc. At the same time, those initiatives complement each other and focus on the expectations, challenges, chances, new roles, tasks, and transformation of traditional supervisory corporate governance mechanisms adjusted with ESG initiatives and programs. Related to this, next to the traditional roles of the internal audit function as internal supervisory corporate governance mechanisms, this paper elaborates on challenges and opportunities for the internal audit function as crucial participants in the process of establishing a corporate governance structure that will be able to implement ESG initiatives and strategies effectively.