TFL Vsebine / Revija SIR*IUS

Internal Auditors and their self-image

Standardna tipologija, zasnovana v strokovnih pravilih s področja notranjega revidiranja, ki kaže notranjega revizorja kot dajalca zagotovila ali svetovalca, je ozka ter omejuje razumevanje notranjega revizorja. Notranji revizor oziroma njegova (poklicna) podoba je skupek javne podobe in samopodobe notranjega revizorja. Namen pričujočega prispevka je prikazati ugotovitve iz izbranih raziskav s področja notranje revizije v zvezi s (samo)podobo notranjih revizorjev. Opravljen je bil pregled različnih raziskav, pri čemer so Sarens, Lenz in Decaux (2016) edini do zdaj objavili izsledke o zaznanih vrstah samopodobe notranjega revizorja. Avtorji so na podlagi navedb notranjih revizorjev prepoznali pet različnih vrst samopodobe notranjih revizorjev: podobe notranjega revizorja kot "policista", "sluge", "svetovalca", "zdravnika" in "agenta sprememb". Prve štiri vrste samopodobe notranjih revizorjev so neugodne in oblikujejo in/ali krepijo nesprejemanje in "občutek nepomembnosti" notranjega revizorja pri drugih (v organizaciji in zunaj nje) ter "občutek razočaranja" z notranjim revizorjem pri drugih. Samopodoba notranjega revizorja kot "agenta sprememb" je ugodna in oblikuje in/ali krepi položaj notranjega revizorja pri drugih (v organizaciji in zunaj nje). Prikazan okvir vrst samopodobe daje izhodišče za to, da lahko notranji revizor opravi (kritično) (samo)refleksijo glede svoje samopodobe. Izziv za notranjega revizorja pa je nadaljnja sprememba njegove samopodobe in sporočanje te spremembe navzven.

The standard typology based on professional rules in the field of internal auditing, which shows the internal auditor as an assurance provider or adviser, is narrow and limits the understanding of the internal auditor. An internal auditor or his (professional) image is composed of the public image and self-image of the internal auditor. The purpose of this paper is to present findings from selected research works in the field of internal audit in relation to the (self)-image of internal auditors. An overview of various research studies was conducted. Sarens, Lenz and Decaux (2016) are the only ones to date with a published paper on the perceived self-images of the internal auditor. On the basis of internal auditors’ descriptions, they have identified five different (self)-images of internal auditors: the image of an internal auditor as a "policeman," "servant," "consultant," "doctor," and "change agent". The first four self-images of internal auditors are negative and they form and/or reinforce the non-acceptance of the internal auditor and their marginalization towards others (inside and outside the organization) and the basis for disappointment with the internal auditor towards others. The internal auditor's self-image as a "change agent" is positive and forms and/or strengthens the position of the internal auditor towards others (inside and outside the organization). The framework of self-images provides the basis for the internal auditor to be able to (critically) conduct his (self-)reflection of his own self-image. The challenge for the internal auditor is to further change its self-image and communicate about this change outwards.