Testiranje otpornosti na rizik: kako definisati procedure
DOI:
https://doi.org/10.46793/Rev25111.107JKljučne reči:
interna revizija, interne kontrole, rizici, otpornostApstrakt
U današnjem sve složenijem i međusobno povezanijem svetu, organizacije i sistemi u različitim sektorima suočavaju se sa nivoima rizika bez presedana, u rasponu od finansijske nestabilnosti do ekoloških katastrofa i pretnji po sajber bezbednost. Kako učestalost i intenzitet ovih rizika rastu, postaje ključno ne samo da se identifikuju potencijalne ranjivosti, već i da se testira i izmeri otpornost sistema suočenih sa ovim izazovima. Otpornost na rizik se odnosi na sposobnost Sistema, bilo da se radi o organizaciji, infrastrukturi ili zajednici, da predvidi, apsorbuje, prilagodi se i oporavi od ometajućih događaja dok nastavi da efikasno
funkcioniše. Predmet rada je analiza koncepta otpornosti na rizik, naglašavajući važnost testiranja okvira i metodologija za procenu robusnosti sistema u različitim scenarijima rizika. Kroz sveobuhvatno testiranje rizika, zainteresovane strane mogu bolje razumeti snage i slabosti svojih trenutnih strategija, omogućavajući im da donesu informisane odluke o upravljanju rizikom, ublažavanju i prilagođavanju. Glavni zaključak u radu je da interna revizija može u znacajnoj meri da doprinese da se poboljšaju sposobnosti organizacija za testiranje otpornosti na rizik tako što jesnije definisati dizajn i implementaciju internih procedura i internih kontrola, kao i tako sto ce da generise pravovremene i jasne rezultate testova otpornosti.
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