TFL Vsebine / Revija SIR*IUS

Assurance and Consulting – Current Situation and Trends

Mednarodni standardi strokovnega ravnanja pri notranjem revidiranju opredeljujejo dve ključni storitvi notranjega revidiranja, in sicer: zagotavljanje in svetovanje. Potrebe in pričakovanja ključnih notranjerevizijskih strank so različna, prav tako njihovo dojemanje dodane vrednosti notranje revizije. Primarna storitev notranje revizije je pogosto še vedno zagotavljanje, ki lahko vključuje tudi svetovanje. Zadnje lahko notranji revizorji izvajajo na več načinov. Dejstvo pa je, da svetovanje ni povsem ustrezno formalno urejeno. Ključni izziv pri tem je ohraniti neodvisnost in nepristranskost notranjih revizorjev. V prihodnje bo mogoče v večjih notranjih revizijah prišlo celo do ločitve izvajanja formalnih svetovalnih poslov od zagotavljanja.

International Standards for the Professional Practice of Internal Auditing define two main services: assurance and consulting. Needs and expectations of key internal audit clients are different. The primary role of professional practice is usually still assurance that always includes some part of consulting services. Internal auditors may conduct consulting services in different ways. The fact is that consulting activity has not been formalized in a proper way. One of the key challenges for internal auditors is how to maintain independence and objectivity. In the future, bigger internal audit departments might probably conduct both mentioned activities (assurance and formal consulting) separately.