Savjetodavni angažmani funkcije interne revizije

master's thesis

• Title (english): Consulting engagements of the internal audit function
• Author: Helena Vadlja
• Mentor: Boris Tušek (mentor)
• Committee member: Boris Tušek (predsjednik povjerenstva)
• Committee member: Ivana Barišić (član povjerenstva)
• Committee member: Petra Halar (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2023-07-03, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Savjetodavni angažmani predstavljaju sastavni dio ukupnih aktivnosti suvremene funkcije interne revizije. Cilj je ovog rada istražiti važnost savjetodavnih angažmana funkcije interne revizije u kontekstu promjene tradicionalne uloge funkcije interne revizije u organizacijama. Kroz rad se opisuju relevantne značajke funkcije interne revizije i savjetodavnih angažmana, predstavlja se detaljan pregled vrsta i metodologije provođenja savjetodavnih angažmana te okvir za njihovo obavljanje u skladu s relevantnim zahtjevima i smjernicama Međunarodnog okvira profesionalnog djelovanja. Nadalje, istaknuti su povezani izazovi održavanja neovisnosti funkcije interne revizije i individualne objektivnosti internih revizora. Metodom studije slučaja istražuju se postojeća iskustva u planiranju i obavljanju savjetodavnih angažmana funkcije interne revizije na primjeru međunarodne organizacije iz sektora visokog obrazovanja. Analizirajući primjer iz prakse, moguće je zaključiti da savjetodavni angažmani doprinose efikasnosti funkcije interne revizije i povećavaju dodanu vrijednost rada internih revizora unutar organizacije.

Abstract (english)

Consulting engagements represent an integral part of the overall activities of the modern internal audit function. The aim of this final thesis is to explore the importance of consulting engagements of the internal audit function in the context of the changing role of the internal audit function in organizations. The paper describes relevant features of the internal audit function and its consulting engagements, presents a detailed overview of the types and methodology of conducting consulting engagements as well as the framework for their use in accordance with the relevant requirements and guidelines of the International Professional Practices Framework. Furthermore, the related challenges of maintaining the independence of the internal audit function and the individual objectivity of internal auditors are highlighted. The case study method is used to analyse existing experiences in planning and carrying out consulting engagements of an internal audit function in an international organization from the higher education sector. Based on the provided example, it is possible to conclude that consulting engagements contribute to the efficiency of the internal audit function and increase the added value of the work of internal auditors within the organization.

• Keywords: interna revizija; savjetodavni angažmani; Međunarodni okvir profesionalnog djelovanja; visoko obrazovanje
• Keywords (english): internal audit; consulting engagements; International Professional Practices Framework; higher education
• Language: croatian
• URN:NBN: urn:nbn:hr:148:192885
• Study programme: Title: Business Economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to authenticated users
• Created on: 2023-07-04 13:21:58