TFL Vsebine / Revija SIR*IUS

Internal controls and performance evaluation of those according to the COSO internal control framework

Notranje kontrole kot del vsakega procesa in s tem tudi vsake organizacije zmanjšujejo tveganja do ravni sprejemljivega zagotovila doseganja cilja. Notranje kontrole lahko preprečujejo ali odkrivajo ter vključujejo tako ročne kakor avtomatske aktivnosti. Notranji revizorji s svojo dejavnostjo neodvisnega ocenjevanja in izrekanja priporočil prispevajo k nenehni učinkovitosti in uspešnosti sistema notranjih kontrol ter zagotavljajo, da so vzpostavljene notranje kontrole ustrezne za zmanjšanje tveganj na ustrezno raven. Pogosto uporabljen okvir za ocenjevanje učinkovitosti in uspešnosti notranjega kontroliranja je COSO IC (2013), delovni okvir, ki notranjim revizorjem omogoča konceptualno razmišljanje o obsegu notranjerevizijskega posla.

As part of any process, and therefore of any organization, internal controls reduce risks to a level of reasonable assurance of achieving the objective. Internal controls can prevent or detect and include both manual and automated activities. Internal auditors contribute to the ongoing effectiveness and efficiency of the system of internal controls through their independent assessment and recommendation activities, and provide assurance that the internal controls in place are adequate to mitigate risks to an appropriate level. The commonly used framework for assessing the effectiveness and efficiency of internal control is the COSO Internal Control – Integrated Framework (2013 Framework). It allows internal auditors to think conceptually about the scope of the internal auditing engagement.