DEJAVNIKI USKLAJENOSTI NOTRANJE REVIZIJE S STRATEŠKIMI NAČRTI ORGANIZACIJE

Pergar Guzaj, Polona

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Title:	DEJAVNIKI USKLAJENOSTI NOTRANJE REVIZIJE S STRATEŠKIMI NAČRTI ORGANIZACIJE
Authors:	ID Pergar Guzaj, Polona (Author) ID Kolar, Iztok (Mentor) More about this mentor...
Files:	MAG_Pergar_Guzaj_Polona_2016.pdf (2,77 MB) MD5: 8143B1B47B51EA2BB0D86B41AEB0FE68
Language:	Slovenian
Work type:	Master's thesis
Typology:	2.09 - Master's Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Upoštevajoč spremembe strokovnih pravil in priporočil na področju notranje revizije, ki vse bolj poudarjajo pomembnost povezovanja notranje revizije s sistemi upravljanja tveganj v organizaciji in delovanje notranje revizije na strateškem nivoju, nas je zanimalo, ali ima razvitost posamezne organizacije na področju upravljanja tveganj pozitiven vpliv na usklajenost notranje revizije s strateškimi načrti organizacije. Zanimalo nas je tudi, ali usklajenost notranje revizije s strateškimi načrti organizacije pozitivno vpliva na zadostnost virov na področju notranje revizije. Z analizo podatkov, zbranih v raziskavi CBOK, ki jo je v letu 2015 izvedel Mednarodni inštitut notranjih revizorjev (IIA), smo preverili 15 hipotez, vsako za 4 skupine (anketirane notranje revizorje v Sloveniji, anketirane notranje revizije v regiji Srednja in vzhodna Evropa, anketirane notranje revizije v Evropi ter vse anketirane notranje revizorje). Žal rezultati za Slovenijo niso zanesljivi, saj je bil vzorec premajhen. Po opravljeni obdelavi podatkov lahko zaključimo, da imajo aktivnosti organizacije na področju upravljanja tveganj (vsaj na nivoju vseh anketiranih), ki prispevajo k višji razvojni stopnji organizacije na področju upravljanja tveganj, praviloma pozitiven vpliv na usklajenost notranje revizije s strateškimi načrti organizacije ter (vsaj v večini primerov) tudi na zadostnost virov, namenjenih notranji reviziji. Četudi vse postavljene hipoteze niso bile potrjene, notranjim revizorjem priporočamo, da vztrajajo pri aktivnostih, ki pospešujejo razvoj upravljanja tveganj v organizaciji, širijo pogled na poslovanje in dolgoročno vizijo delovanja, tako notranje revizije, kot tudi organizacije kot celote. Notranja revizija ni sama sebi namen in za dolgoročen razvoj in obstoj bo morala notranja revizija narediti več. Le izvrstni kadri, trdni odnosi z deležniki in trdo delo bodo notranji reviziji omogočili vlogo, kot je opisana v poslanstvu notranje revizije in načelih.
Keywords:	Notranja revizija, deležniki, strateški načrti, celovito upravljanje tveganj, vloga notranje revizije, zagotavljanje kvalitete notranje revizije, stopnje zrelosti organizacije na področju upravljanja tveganj.
Place of publishing:	Maribor
Publisher:	[P. Pergar Guzaj]
Year of publishing:	2016
PID:	20.500.12556/DKUM-58634
UDC:	657.6
COBISS.SI-ID:	12641820
NUK URN:	URN:SI:UM:DK:F2FK18R9
Publication date in DKUM:	08.12.2016
Views:	1754
Downloads:	275
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	Factors of Alignment of Internal Audit Department with the Strategic Plan of the Organization
Abstract:	Taking into account the changes of the professional rules and recommendations of the internal audit proffesion, which increasingly emphasize the importance of integration of the internal audit with enterprise risk management (expecially through planning process) and alignement of internal audit department on the strategic level of the organization, we were interested in whether the development in the field of risk management of individual organization has a positive impact on consistency of internal audit with the strategic plans of the organization. We were also interested whether the alignement of the internal audit department with the strategic plan of the organization has a positive impact on the adequacy of funding for internal audit. By analyzing data collected in the survey CBOK, which was taken in 2015 by The International Institute of Internal Auditors (IIA) Research Fundation, we examined 15 hypotheses, each for the 4 groups (respondent internal auditors in Slovenia, respondent internal audit in the region of Central and Eastern Europe, respondent internal audit in Europe and all internal auditors surveyed). Unfortunately, the results for Slovenia are not reliable because the sample was too small. Upon completion of the processing of data we can conclude that the organization's activities in the field of risk management (at least at the level of all respondents), contribute to a higher stage of development of the organization in the field of risk management, and have positive impact on the consistency of internal audit with the strategic plans of the organization and (at least in most cases) also on the adequacy of resources dedicated to internal audit. Even if all the hypotheses have not been confirmed, we recommend internal auditors to persist with activities that promote the development of risk management, getting a broader view of the business and a long-term vision of the activity, for internal audit, as well as the organization as a whole. Internal audit is not meant to be to serve itself. To reach long-term development of internal audit there will have to be done much more. Only excellent staff, strong relationships with stakeholders and hard work will enable the internal audit role, as described in the mission of the internal audit and principles.
Keywords:	Internal Audit, Stakeholders, Strategic plan, Enterprise Risk Management, Internal Audit Role, Internal Audit Quality Assurance and Improvement program, Organization’s Risk Maturity.

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