TFL Vsebine / Revija Poslovodno računovodstvo

Dva vodilna dokumenta na področju notranje revizije in obvladovanja tveganj (Mednarodni standardi za notranjo revizijo − The International Standards for the Professional Practice of Internal Auditing in COSO Enterprise Risk Management—Integrating with Strategy and Performance) poudarjata, da je strategija osnova za vse procese notranjega revidiranja. Toda notranji revizorji potrebujejo tudi orodja in metode za revidiranje strategije ter ustrezne kompetence, da jih znajo uporabiti. Šele takrat bodo lahko zagotovili visoko raven obvladovanja tveganj, notranjih kontrol in upravljanja podjetij. Pričujoči članek predstavi štiri ključna vprašanja, s katerimi lahko strokovnjaki s področja notranje revizije prispevajo k uspešnemu procesu strateškega managementa.

The International Standards for the Professional Practice of Internal Auditing and COSO's Enterprise Risk Management−Integrating with Strategy and Performance emphasize strategy as the basis for internal audits. Despite this, auditors still often lack the tools and methodologies to audit strategy development and implementation for their organizations. By understanding the needed competencies for tackling a strategy audit, internal audit can help improve governance, risk management, and internal controls in an organization's strategic management process. The article provides the key four questions that can help internal auditors ensure an effective strategic management process.