TFL Vsebine / Revija SIR*IUS

Group Internal Audit

Notranja revizija obvladujoče družbe ima bistveno večjo odgovornost kot sicer notranja revizija posamezne družbe. Poskrbeti mora za kakovostni razvoj notranje revizije v vseh družbah skupine, pa tudi za dajanje zagotovil (in svetovanje, če je potrebno) na ravni skupine. Pripraviti mora načrt delovanja notranje revizije tako za obvladujočo družbo kot za skupino, saj ključna tveganja, na katerih temeljita, običajno niso enaka. V prispevku predstavljam značilnosti delovanja notranje revizije na ravni povezanih družb, pomembno odvisnih tudi od stopnje razvitosti upravljanja družb in skupine ter notranje revizije.

The internal audit of a parent company has a considerably greater responsibility than usually the internal audit of an individual company. The internal audit has to provide for quality development of the internal audit in all group companies as well as to express assurance (and to provide consulting, if needed) at the group level. The internal audit has to prepare the internal audit plan for both the parent company and the entire group, as the underlying key risks usually differ. In the contributed paper, I present characteristics of operation of the internal audit at the group level that also significantly depend on the level of development of governance in individual companies and in the group, as well as of the internal audit.