Pregled istraživanja faktora kvaliteta interne revizije
DOI:
https://doi.org/10.46793/Rev25109.069RKljučne reči:
interna revizija, kvalitet interne revizije, faktori kvaliteta interne revizijeApstrakt
Interna revizija, kao nezavisna i objektivna funkcija, ima ključnu ulogu u unapređenju poslovanja organizacija kroz procenu i poboljšanje efektivnosti upravljanja rizicima, kontrolom i organizacionim procesima. Iako nije zakonski obavezna u svim zemljama, njeno uspostavljanje postaje sve važnije, posebno u javnom sektoru i finansijskim organizacijama i korporacijama, kako bi se unapredilo poslovanje, ostvarili ciljevi i smanjili rizici. Kvalitet interne revizije definiše se njenom sposobnošću da ispuni ciljeve organizacije pružajući korisne informacije menadžmentu, osiguravajući usklađenost s propisima, upravljajući rizicima i poboljšavajući sistem internih kontrola i organizacione procese. Njena važnost ogleda se u povećavanju kredibiliteta revizije, poverenja zainteresovanih strana i dugoročne održivosti organizacije. Ključni faktori kvaliteta uključuju profesionalne standarde, podršku menadžmenta, nezavisnost, objektivnost, kompetenciju revizora i efikasnu koordinaciju sa eksternim revizorima. Iako univerzalan model za ocenu kvaliteta interne revizije ne postoji, istraživanja naglašavaju značaj različitih metodoloških pristupa, uključujući SEM metodologiju, faktorsku analizu i regresione modele i strukturalni pregled literature radi preciznijeg razumevanja indikatora kvaliteta. U radu su prezentovana istraživanja koja se bave upravo istraživanjem kvaliteta interne revizije i identifikovanja ključnih faktora koji određuju kvalitet interne revizije.
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