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Internal Audit - Serving Top Managements And Boards, An analysis of Recent Developments
O AVTORJU
Eur Ing Professor Andrew D Chambers, BA, PhD, CEng, FCA, FCCA, FBCS, CITP, FRSA, FIIA.Email: ProfADC@aol.com Vice Chair of FEE’s Corporate Governance & Company Law Committee (Brussels) and a member of the Committee that had just developed recommendations on internal audit guidance for financial services, Andrew is a member of The International Internal Auditing Standards Board. He has been a member of the UK FRC’s Auditing Practices Board.Andrew has been a non-executive director of a FTSE250 financial institution, a well-known mutual, small software companies, an NHS acute hospital trust and a well-known charity – usually having chaired their audit committees.Twice mentioned in House of Lords’ debates as an authority on corporate governance and internal auditing and in an editorial in the London Times as ‘a worldwide authority on corporate governance’. Andrew was the Specialist Advisor to the House of Lords’ Economic Affairs Select Committee’s Enquiry into Auditors: market concentration and their role (2010-12).His Chambers Corporate Governance Handbook (5th ed., 2012, Bloomsbury, ISBN 978 1 84766 878 3), Operational Auditing Handbook – Auditing Business & I.T. Processes (2nd ed.,
AVTOR
Andrew Chambers
IZDAJATELJ
Slovenski inštitut za revizijo
KLJUČNE BESEDE
neodvisnost notranje revizije, poročanje notranje revizije, notranja revizija v podporo organom nadzora, notranja revizija v podporo poslovodstvu, splošna mnenja notranje revizije, obseg dela notranje revizije, osebje notranje revizije
KLJUČNE BESEDE V ANGLEŠČINI
Internal audit independence, internal audit reporting, internal audit serving the board, internal audit serving top management, overall opinions by internal audit, internal audit scope of work, internal audit staffing
NASLOV SEKCIJE
PUBLIKACIJA
Revija SIR*IUS
ŠTEVILKA PUBLIKACIJE
6
LETO
2013
PREVOD NASLOVA
Notranja revizija - podpora poslovodstvu in organom nadzora, analiza zadnjih dosežkov
POVZETEK
Pričakovanja poslovodstva glede notranje revizije so lahko različna. Nekatera poslovodstva od notranje revizije ne pričakujejo veliko več kot reševanje občasnih nalog za gašenje manjših požarov pri poslovanju in ne računajo prav posebej na to, da bi jim notranja revizija morala dati skupno zagotovilo o procesih vodenja, upravljanja tveganj in notranji kontroli. Nekatera poslovodstva tudi ne odobravajo vedno večjih pričakovanj nadzornih svetov, da naj bi notranja revizija pomenila njihove dodatne oči in ušesa. Prihaja lahko do nasprotij med notranjo revizijo v službi nadzornega sveta in notranjo revizijo v službi poslovodstva. V tej predstavitvi bomo proučili, katere naj bi bile naloge notranje revizije in kako je mogoče ublažiti nasprotja. Razmislili bomo tudi o predpogojih, ki morajo biti izpolnjeni, da lahko notranja revizija zagotavlja učinkovite storitve za nadzorni svet in tudi za poslovodstvo, vključno z ustreznim uvrščanjem notranje revizije v organizacijo, njeno neodvisnostjo, s področjem in z obsegom dela notranje revizije ter usposobljenostjo in lastnostmi, ki jih mora imeti osebje notranje revizije.
POVZETEK ČLANKA V ANGLEŠČINI
Management may be ambivalent about what they expect from internal audit. Some management teams expect little more than for internal audit to undertake ad hoc tasks to put out bush fires in the business, and have little expectation that internal audit should provide them with overall assurance about governance processes, risk management and internal control. Some management teams are resentful of the growing expectations of boards that internal audit should be an extension of the board’s eyes and ears. There can be conflicts between internal audit serving the board and internal audit serving management. In this presentation we explore what should be the responsibilities of internal audit and how the conflicts can be mitigated. We also consider the prerequisites for internal audit to provide an effective service for the board, and also for top management – including the organisational positioning of internal audit and its independence, the scope of internal audit work and the qualities needed in internal audit staff.
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