TFL Vsebine / Revija SIR*IUS

Implementation of an internal audit engagement – Part 2

Danes ugotavljamo, da si izvedbe notranjerevizijskega posla brez podrobne proučitve prisotnih tveganj ne znamo več predstavljati. Vendar ni bilo vedno tako. Šele pred desetletjem je Inštitut za notranjo revizijo (IIA) obnovil opredelitev notranjega revidiranja in dodal naloge zagotavljanja in svetovanja na treh povezanih področjih upravljanja tveganj, kontrol in upravljanja organizacij (IIA, 1999). Pet let kasneje je Odbor sponzorskih organizacij Treadwayeve komisije (COSO) izdal Celovit okvir obvladovanja tveganj (ERM) (COSO, 2004). Od takrat je prisoten svetovni premik široke uporabe upravljanja tveganj, kjer so notranji revizorji prevzeli ključno vlogo tako pri zagotavljanju kot pri svetovanju upravljanja tveganj znotraj organizacij (Sarens and De Beelde, 2006).

Nowadays we cannot imagine the implementation of an internal audit engagement without a preliminary detailed consideration of the risks involved. However, this has not always been the case. It was only a decade ago that the Institute of Internal Auditors (IIA) revised the definition of internal auditing to include both assurance and consulting activities across the three related areas of risk management, control and governance (IIA, 1999). Five years later, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) released its integrated framework for Enterprise Risk Management (ERM) (COSO, 2004). Since then, there has been a global move towards an enterprise wide approach to risk management, with internal auditors playing a key role in providing both assurance and consulting services with respect to the management of risk within their organisations (Sarens and De Beelde, 2006).