TFL Vsebine / Revija SIR*IUS

Global Internal Audit Standards: What works – and what doesn’t

Globalni standardi notranjega revidiranja (GIAS) pomenijo pomembno prenovo mednarodnega strokovnega okvira. Prispevek kritično obravnava vprašanje, kaj pravzaprav pomeni skladnost s standardi GIAS in v kolikšni meri ocena skladnosti odraža uspešnost notranje revizije. Ključna teza prispevka je, da je treba razlikovati med formalnim dokazovanjem skladnosti in dejansko, vsebinsko skladnostjo. Popolna skladnost z GIAS-i ne pomeni zgolj obstoja zahtevanih procesov, dokumentov in dokazil, temveč tudi njihovo ustrezno zasnovo in uspešno delovanje v skladu z namenom posameznih zahtev ter namenom notranjega revidiranja. Hkrati posamezna neskladnost z GIAS-i sama po sebi še ne pomeni neuspešne notranje revizije, saj lahko funkcija kljub odstopanju pri posamezni zahtevi na drugih področjih deluje kakovostno in uspešno. Prispevek posebej obravnava okrepljeno odgovornost organa nadzora, strategijo notranje revizije, merjenje uspešnosti in tveganje formalistične implementacije standardov GIAS ter predlaga širši pristop k presojanju skladnosti, uspešnosti in vrednosti notranje revizije.

The Global Internal Audit Standards (GIAS), issued in 2024 and effective from 9 January 2025, represent a significant revision of the international professional framework for internal auditing. This article critically examines what conformance with GIAS actually means and the extent to which a conformance assessment reflects the effectiveness of the internal audit function. The central argument of the article is that a distinction should be made between formally demonstrating conformance and genuine, substantive conformance. Full conformance with GIAS does not merely mean that the required processes, documents, and evidence are in place; it also requires that they are appropriately designed and operate effectively in accordance with the intent of the individual requirements and the purpose of internal auditing. At the same time, an individual area of nonconformance with GIAS does not, in itself, imply an ineffective internal audit function, as the function may continue to operate effectively and deliver high-quality results in other areas despite a deviation from an individual requirement. The article focuses in particular on the strengthened responsibilities of the board, internal audit strategy, performance measurement, and the risk of a formalistic implementation of GIAS, and proposes a broader approach to assessing internal audit conformance, effectiveness, and value.