TFL Vsebine / Revija SIR*IUS

Implementation of the internal audit engagement

Organizacije se pri doseganju strateških, operativnih in ostalih ciljev vedno soočajo z negotovostjo. Ne glede na to pa se pri uresničevanju teh ciljev vedno lahko odločijo, kateri ravni tveganj se bodo izpostavile. Ustrezna ocenitev tveganj in notranjih kontrol pomaga organizaciji sprejeti premišljene odločitve o tem, katero raven tveganj bo sprejela in kakšen naj bo obseg implementacije kontrol, ki bodo omogočile slediti zadanim ciljem organizacije. Tveganja se na ta način ne sprejemajo brez dobrega razumevanja njihovih potencialnih posledic pri doseganju ciljev. Zaradi tega odločevalci zahtevajo primerne in zanesljive informacije, ki jih lahko izvaja sistem notranjih kontrol, kar poslovodstvu omogoča uspešno implementacijo in izpeljavo strateških in poslovnih planov organizacije (IFAC, 2012).

Organizations always face uncertainty in achieving their strategic, operational, and other objectives. However, in the pursuit of those objectives, they can always decide on the level of risk they wish to be exposed to. Proper risk assessment and internal control assist organizations in making informed decisions about the level of risk that they want to take and the implementation of the necessary controls in the pursuit of the organizations’ objectives. However, risks should not be taken without an explicit understanding of their potential consequences for achieving the organization’s objectives. Therefore, decision-makers require relevant and reliable information, produced through the internal control system, to effectively implement and execute their strategic and operational plans (IFAC, 2012).