TFL Vsebine / Revija SIR*IUS

Internal audit and the domain of governing the internal audit function in the new GIAS

Notranja revizija v Sloveniji mora najprej slediti zahtevam v Zakonu o gospodarskih družbah (ZGD-1) in drugih pravnih predpisih. Nato pa sledi pravilom notranjerevizijske stroke, kot so na primer novi Globalni standardi notranjega revidiranja (GIAS). Ti standardi predvsem na tretjem področju – upravljanje notranje revizije – določajo zahteve glede obveznih praks ter običajna in prednostna ravnanja pri izvrševanju teh zahtev. Pravila oziroma standardi stroke ne morejo predpisati pristojnosti organoma vodenja in nadzora v gospodarski družbi, vendar imajo odločilno vlogo pri interpretaciji pravnih standardov, kot je standard vestnega in poštenega gospodarstvenika. Standarde GIAS je treba po vsebini razlagati tako, da ko opredeljujejo dejavnosti t. i. boarda, jih v enotirnem sistemu upravljanja opredeljujejo za upravni odbor. Za dvotirni sistem upravljanja pa je potreben premislek. Analiza pokaže, da namen novih Globalnih standardov notranjega revidiranja ni omejiti njihovo uporabo le na razmerje med notranjo revizijo in upravo, sploh pa ne, kadar je razmerje med nadzornim svetom in notranjo revizijo vzpostavljeno, kot to velja za Slovenijo. Zato se besedilo Standardov GIAS interpretira tako, da načeloma sicer velja, da je board nadzorni svet in senior management uprava, vendar pa je treba pri vsaki alineji standardov, ki določa zahteve in ravnanja boarda, predhodno preveriti, ali so te združljive z zakonskim položajem nadzornega sveta. Prispevek zato vključuje tudi premislek o možnih predlogih, kaj narediti v Sloveniji pri urejanju razmerja med notranjim revizorjem in nadzornim svetom na ravni pravil notranjerevizijske stroke.

Internal auditing in Slovenia must first act in accordance with the Companies Act (ZGD-1) and other legal provisions. Then, the rules of the internal audit profession are fol- lowed, such as the new Global Internal Audit Standards (GIAS). In their third domain (Governing the Internal Audit Function), these standards list the required activities for the board, and the usual and preferred practices. The profession’s rules or standards cannot determine the authorities (activities) of management and supervisory bodies in a company, but play a decisive role in the interpretation of legal standards such as the standard of conscientious and honest businessman. In terms of their content, the GIAS should be interpreted as follows: when determining the activities of the board, this term means the board of directors in a one-tier governance system. In a two-tier governance system, their interpretation, however, requires special consideration. Our analysis shows that the purpose of the new GIAS is not to limit their use to the sole relationship between internal audit and senior management. Especially not in situations where the relationship between the supervisory board and internal audit has been established, as is the case in Slovenia. Therefore, the GIAS shall be interpreted in such a way that, in principle, it is true that the ‘board’ stands for the supervisory board and the ‘senior management’ for the executive management. However, for each sentence in the standards, which specifies the requirements and activities of the ‘board’, it is necessary to reconsider in advance, whether these are compatible with the statutory position of the supervisory board. Our paper, therefore, also considers possible proposals for what to do in Slovenia to regulate the relationship between the internal auditor and the supervisory board at the level of the rules of the internal audit profession.