Integrated model of internal audit in the function of improving strategic management

[B. Srebro]

Društvene nauke / Strateško upravljanje Social sciences / strategic management

Predmet istraživanja rada je kreiranje integrisanog modela interne revizije u funkciji podrške strateškom upravljanju. U središtu pažnje je istraživanje postojećih modela, identifikovanje prednosti i nedostataka, i integrisanje dobrih praksi za efikasno upravljanje internom revizijom koja u značajnoj meri doprinosi stvaranju vrednosti za organizaciju. U radu će biti predstavljen model za upravljanje aktivnostima interne revizije u organizacijama u privatnom i javnom sektoru, zasnovan na postojećim teorijskim modelima i iskustvu domaće i inostrane prakse, radi poboljšanja postojećih funkcija interne revizije. Primenom integrisanog modela interni revizori usvajaju sveobuhvatan, konceptualni pristup reviziji, procenu rizika i upravljanje rizikom koji se proteže daleko od uskog fokusa na kontrole. Detaljno će biti opisani ključni pokazatelji za merenje performansi interne revizije u funkciji podrške procesu strateškog upravljanja. Integrisani model interne revizije može da bude implementiran u domaćim organizacijama, uz određena prilagođavanja vezana za specifičnosti organizacije koja ga primenjuje.

The subject of the research is the creation of an integrated model of internal audit in the function of supporting strategic management. The paper focuses on researching existing models, identifying strengths and weaknesses, and integrating good practices for effective internal audit management that contributes greatly to creating value for the organization. The paper will present a model for managing internal audit activities in private and public sector organizations based on existing theoretical models and experience of domestic and foreign practice, in order to improve the existing internal audit functions. Using an integrated model, internal auditors adopt a comprehensive, conceptual approach to auditing, risk assessment, and risk management that extends far from a narrow focus on controls. The key indicators for measuring the performance of internal audit in support of the strategic management process will be described in detail. The integrated model of internal audit can be implemented in domestic organizations, with the determination of adjustments related to the specifics of the organization that applies it.

interna revizija, integrisani model, strateško upravljanje, unapređenje.

internal audit, integrated model, strategic management, improvement.

UDK=657.6:005.5(043.3)

II, 161 list

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