TFL Vsebine / Revija SIR*IUS

Kako ravnati s tveganjem prevare pri notranji reviziji

Revizija tveganja prevar je naloga vsakega notranjega revizorja. Postavlja pa se vprašanje, kako to narediti v vsakdanji praksi. V članku so praktični primeri o tem, kako revidirati tveganje prevare, začenši z zahtevami mednarodnih standardov za poklicno prakso notranjega revidiranja, organizacijskimi vidiki, ki jih je treba upoštevati, možnimi viri podatkov in pogostimi vrstami prevar, ki bi jih lahko upoštevali pri reviziji. Ti vidiki bi lahko zagotovili trdno osnovo za revidiranje tveganja prevare ne glede na panogo, velikost in strukturo konkretne organizacije.

Auditing fraud risk is a task of every internal auditor. However, it is a question how to do that in everyday practice. This article gives practical examples on how to audit fraud risk, starting from the requirements of International Standards of the professional practice in internal auditing, organizational aspects that should be taken into consideration, possible data sources and common types of fraud that could be considered in such an audit. These aspects could provide a solid basis for auditing fraud risk regardless of industry, size and structure of a concrete organization.