TFL Vsebine / Revija SIR*IUS

Which knowledge does an internal auditor need to do the right things?

Z izvedbo prave stvari dosežemo cilj ali cilje, ki jim je namenjena. Notranji revizorji izvajamo prave stvari, ko se osredotočamo na ključna tvegana področja in priporočamo izboljšave, ki prispevajo k uspešnemu izpolnjevanju nalog organizacije. Za to pa potrebujemo vrsto znanj, kot so notranjerevizijska, računovodska, o notranjih kontrolah, upravljanju tveganj, upravljanju organizacije. Gre za temeljna, nujno potrebna znanja. Notranji revizorji, ki težimo k odličnosti in smo usmerjeni v prihodnost, pa potrebujemo tudi vrsto drugih. Nekatera od teh predstavljam v prispevku.

By implementing the right thing, we achieve the goal or goals for which it is intended. Internal auditors do the right things when they focus on the key risk areas and recommend improvements that contribute to successful performance of the organization's tasks. To perform these tasks, different kinds of knowledge are required, such as knowledge of internal audit, accounting, internal controls, risk management, and organization’s governance. These are fundamental, indispensable types of knowledge. Internal auditors who aim at excellence and are oriented towards the future, also need other kinds of knowledge. Some of these are presented in the paper.