Glosar ili rečnik termina Globalnih standarda interne revizije 2024
DOI:
https://doi.org/10.46793/Rev24108117BKljučne reči:
Glosar, revizorska terminologija, standardizacija terminologije, globalna standardizacija terminologijeApstrakt
Konzistentna terminologija je od ključnog značaja za profesiju interne revizije, obezbeđujući zajedničko razumevanje pojmova i koncepata među svim internim revizorima, ali i klijentima revizije i drugim učesnicima u korporativnom upravljanju. Globalni standardi interne revizije iz 2024. godine uvode ažurirani rečnik koji ima za cilj da unapredi jasnoću i konzistentnost u ovoj oblasti. Ovaj rad analizira promene u terminologiji u odnosu na rečnik standarda iz 2017. godine, razmatrajući uticaj novih, izbrisanih i izmenjenih termina na praksu interne revizije. Istraživanje naglašava kako zajednički rečnik doprinosi globalnoj standardizaciji, efektivnoj implementaciji standarda, unapređenju profesionalne prakse, kao i olakšavanju obuke i razvoja internih revizora. Rad takođe ističe značaj konzistentne terminologije za poboljšanje izveštavanja, odgovornosti i usklađenosti sa zahtevima IIA. Zaključuje se da usvajanje ažuriranog rečnika iz Globalnih standarda interne revizije 2024. predstavlja značajan korak ka daljoj profesionalizaciji i unapređenju revizorske profesije na globalnom nivou.
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