TFL Vsebine / Revija SIR*IUS

What we need to know about continuous internal auditing

Organizacije, ki bodo prepoznale prednosti vpeljave neprekinjenega notranjega revidiranja in učinke na zmanjšanje tveganj, bodo stremele k razporeditvi virov za implementacijo sistema neprekinjenega notranjega revidiranja in sprotno spremljanje posameznih poslovnih procesov. S tem bo omogočeno hitrejše odkrivanje nepravilnosti in neustreznih oziroma pomanjkljivo vzpostavljenih notranjih kontrolnih postopkov. Notranjerevizijski postopki bodo z implementacijo učinkovitejši, zagotovilo notranje revizije obsežnejše, področja notranjega revidiranja pa učinkoviteje in hitreje pokrita. Kljub temu ne smemo zanemariti dodatnega vložka iz naslova priprave kakovostnih podatkov, tehnološke podpore, izobraževanja in dodatnih kadrovskih virov, kar lahko predstavlja povečane začetne stroške.

Organizations that recognize the benefits of implementing continuous internal auditing and its impact on risk reduction will allocate resources to establish a continuous internal auditing system and monitor individual business processes in real-time. This will enable quicker detection of irregularities and inadequately or poorly established internal control procedures. With this implementation, internal audit procedures will become more efficient, the assurance provided by internal auditing more comprehensive, and the auditing areas will be better and more quickly covered. However, we should not neglect the additional investment in terms of quality data production, technological support, training and additional human resources, which may represent increased initial cost.