Okvir kompetencija interne revizije™
DOI:
https://doi.org/10.46793/Rev25111.119BTKljučne reči:
Znanje i veštine internih revizora, ocena individualnih i kolektivnih kompetencija, planiranje ljudskih resursa, Globalni standardi interne revizijeApstrakt
Rad predstavlja sveobuhvatnu analizu novog „Globalnog vodiča za praksu: Okvir kompetencija interne revizije“ koji je Institut internih revizora (IIA Global) objavio 2025. godine kao odgovor na rastuće zahteve savremenog poslovnog okruženja. Vodič predstavlja prvi sistematičan pristup definisanju i proceni kompetencija koje su potrebne savremenim internim revizorima, po pozicijama i funkcijama u profesiji. Rad analizira kako novi okvir odgovara na ključne nedostatke identifikovane u akademskoj literaturi poslednje decenije, posebno u oblasti mekih veština, tehnološke pismenosti i evolucije uloge internog revizora ka strateškom savetniku. Kroz detaljnu analizu strukture okvira, postupka procene kompetencija i jedanaest definisanih profila uloga, rad pokazuje kako ovaj instrument omogućava organizacijama sistematično upravljanje ljudskim resursima funkcije interne revizije. Praktična vrednost okvira ogleda se u mogućnosti identifikovanja jazova u kompetencijama, planiranja ciljanih programa razvoja i demonstriranja usklađenosti sa Globalnim standardima interne revizije. Rad zaključuje da novi okvir predstavlja značajan napredak u profesionalizaciji interne revizije i njen odgovor na izazove digitalne transformacije
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