TFL Vsebine / Revija SIR*IUS

Insightfulness (or lack thereof) of internal auditors

Avtor postavlja temeljno vprašanje, ali je tudi v poslovni organizaciji in drugih umetnih sistemih, v katerih deluje notranja revizija, enaka ali podobna variabilnost, kot jo zasledimo v naravnih sistemih. Postavlja domnevo, da tudi tu deluje selekcija, npr. med podjetji in deležniki znotraj njih. Zdrava konkurenca je ključno sredstvo, ki izločuje šibkejše in poganja močnejše. V avtorjevem primeru je predmet proučevanja notranjerevizijska populacija, v kateri je iskal odgovore na vprašanje, kateri "strokovni geni" naših notranjih revizorjev delajo selekcijo in vodijo do boljših in pogostejših ter do slabših in redkejših rešitev. Raziskuje razumevanje (ne)prodornosti, ki je ključ za obstoj in razvoj notranjih revizorjev in njihove dejavnosti.

The article addresses the fundamental question whether variability of natural systems equals or approximates variability found in artificial systems such as business organizations, which are subject to internal audit. The author believes that this is indeed the case and asserts that selection applies to business organizations and their internal stakeholders alike. Healthy competition is one of its key elements; it eliminates the weak and drives the strong. The population of his study is internal auditors who were examined for variability in their individual traits with the aim to identify the “expert gene” that underlies the selection. Based on observations, the author identifies insightfulness (or lack thereof) as a key element contributing to survival and development of internal auditors and internal auditing. Consequently, insightful internal auditors arrive at more acceptable solutions more frequently compared to their colleagues who are lacking this trait.