Uticaj kvaliteta interne revizije na performanse organizacije
DOI:
https://doi.org/10.46793/Rev25112.077RKljučne reči:
interna revizija, kvalitet interne revizije, faktori kvaliteta interne revizije, performanse organizacijeApstrakt
Kvalitet interne revizije predstavlja jedan od ključnih faktora uspešnosti savremenih organizacija jer prevazilazi tradicionalnu ulogu kontrole i postaje strateški instrument unapređenja performansi. Njegov značaj ogleda se u unapređenju efikasnosti i efektivnosti procesa, smanjenju operativnih i reputacionih rizika, poboljšanju kvaliteta finansijskog izveštavanja i jačanju transparentnosti i odgovornosti menadžmenta. U ovom radu ispitan je uticaj kvaliteta interne revizije na performanse organizacija na uzorku od 285 ispitanika iz Republike Srbije i Bosne i Hercegovine. Podaci prikupljeni putem standardizovanog upitnika analizirani su metodom PLS-SEM, a rezultati potvrđuju snažnu i statistički značajnu vezu između kvaliteta interne revizije i performansi organizacije (β = 0,692; p < 0,001). Dobijeni nalazi ukazuju da skoro polovina varijanse performansi može biti objašnjena kvalitetom interne revizije, čime se potvrđuje njen strateški značaj. Posebno su naglašeni značaj kompetencija revizora i podrške menadžmenta kao ključnih pretpostavki ostvarivanja punog doprinosa interne revizije.
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