TFL Vsebine / Revija SIR*IUS

Internal audit competency model as a tool for supporting the assurance and demonstration of competence in accordance with the GIAS

V Globalnih standardih notranjega revidiranja (GIAS) Standard 3.1 (Usposobljenost) in Standard 3.2 (Stalno strokovno izpopolnjevanje) poudarjata pomen individualne in kolektivne usposobljenosti funkcije notranje revizije kot enega ključnih pogojev za kakovostno izvajanje notranjerevizijskih storitev. Pomen sistematičnega upravljanja kompetenc dodatno povečujejo spremembe poslovnega, tehnološkega in regulativnega okolja ter vse širši nabor področij, ki jih obravnava notranja revizija. Prispevek obravnava kompetenčni model kot orodje za zagotavljanje in dokazovanje usposobljenosti v skladu z zahtevami standardov GIAS. Predstavlja metodologijo razvoja kompetenčnega modela, ki temelji na zahtevah GIAS, oceni tveganj, letnem načrtu dela, strategiji organizacije in pričakovanjih deležnikov. Obravnava določanje kompetenc in njihovih ravni, uporabo kompetenčne matrike, ocenjevanje kompetenc, ugotavljanje kompetenčnih vrzeli ter načrtovanje razvoja zaposlenih. Posebna pozornost je namenjena zagotavljanju kolektivne usposobljenosti funkcije notranje revizije, povezavi kompetenčnega modela z načrtovanjem virov ter vlogi kompetenčnega modela pri dokazovanju skladnosti z zahtevami standardov GIAS, podpori programu zagotavljanja in izboljševanja kakovosti, odločanju o razvojnih in kadrovskih potrebah ter zagotavljanju kolektivne usposobljenosti funkcije notranje revizije. V prispevku je poudarjeno, da kompetenčni model presega klasično vlogo kadrovskega orodja in predstavlja pomemben element upravljanja funkcije notranje revizije. Predstavljena metodologija organizacijam omogoča sistematično upravljanje kompetenc, boljše načrtovanje virov in učinkovitejše prilagajanje spreminjajočim se zahtevam notranjega revidiranja. Hkrati pripomore k večji preglednosti upravljanja kompetenc in objektivnejši presoji usposobljenosti funkcije notranje revizije.

Standards 3.1 (Competency) and 3.2 (Continuing Professional Development) of the Global Internal Audit Standards (GIAS) emphasize the importance of both individual and collective competence of the internal audit function as a key prerequisite for the effective delivery of internal audit services. The importance of systematic competency management is further reinforced by changes in the business, technological, and regulatory environment, as well as by the expanding range of areas addressed by internal audit. This article examines the internal audit competency model as a tool for ensuring and demonstrating competence in accordance with GIAS requirements. It presents a methodology for developing a competency model based on GIAS requirements, risk assessment, the annual audit plan, organizational strategy, and stakeholder expectations. The article discusses the identification of competencies and proficiency levels, the use of a competency matrix, competency assessment, identification of competency gaps, and employee development planning. Particular attention is given to ensuring the collective competence of the internal audit function, linking the competency model with resource planning, and exploring its role in demonstrating conformance with GIAS requirements, supporting the Quality Assurance and Improvement Program (QAIP), informing decisions on development and staffing needs, and supporting the maintenance of collective competence within the internal audit function. The article emphasizes that a competency model is not merely a human resource management tool, but also an important element of internal audit function management. The proposed methodology enables organizations to manage competencies systematically, improve resource planning, and adapt more effectively to the evolving demands of internal auditing. It also contributes to greater transparency in competency management and supports a more objective assessment of the competence of the internal audit function.