Vol. 9, No 1, 2012 pp. 123 - 137
UDC 005.334:657.6
POTENTIALS OF INTERNAL AUDITING IN ENTERPRISE RISK MANAGEMENT
Ljiljana Bonić, Milica Đorđević
Faculty of Economics, University of Niš, Serbia
ljiljana.bonic@eknfak.ni.ac.rs
Internal auditing becomes a significant mechanism of enterprise risk management in contemporary business terms. The potentials of internal auditing in risk management are determined by the scope of internal auditing and are linked to the providing of the assurance of efficacy and effectiveness of enterprise risk management process, as well as to the providing of advice concerning the management of major risks an enterprise encounters. Internal auditors should evaluate the efficiency of enterprise risk management, form opinions and make suggestions for the process improvement. Thereat, it is very important for them to preserve their impartiality in relation to the enterprise management which is responsible for the enterprise's risk management process.
Key Words: risk, enterprise risk management, internal audit
POTENCIJALI INTERNE REVIZIJE U UPRAVLJANJU RIZIKOM PREDUZEĆA
U savremenim uslovima poslovanja interna revizija postaje značajni mehanizam upravljanja rizikom preduzeća. Potencijali interne revizije u upravljanju rizikom su određeni delokrugom rada interne revizije i vezani su za pružanje uveravanja o efikasnosti i delotvornosti procesa upravljanja rizicima preduzeća i davanje saveta po pitanju upravljanja najznačajnijim rizicima sa kojima se preduzeće suočava. Interni revizori treba da procene efikasnost procesa upravljanja rizikom preduzeća, formiraju mišljenje i daju predloge za poboljšanje tog procesa. Pri tome je veoma bitno da sačuvaju svoju nezavisnost u odnosu na menadžment preduzeća koji je odgovoran za proces upravljanja rizikom preduzeća.
Ključne reči: rizik, upravljanje rizikom preduzeća, interna revizija
