Agilna interna revizija

master's thesis

• Title (english): Agile internal auditing
• Author: Ivona Kožić
• Mentor: Boris Tušek (mentor)
• Committee member: Ivana Barišić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2023-10-17, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

U ovom diplomskom radu želi se ukazati na nužnost promjene dosadašnje metodologije interne revizije na suvremeniji i prilagođeniji pristup današnjoj turbulentnoj okolini, odnosno razumijevanje potrebe za promjenom načina razmišljanja kako se mijenja poslovanje. Od internih revizora se očekuju brze informacije o usklađenosti s propisima, predviđanje rizika i učinkovitosti kontrola prilikom donošenja poslovnih odluka, više nego ikad prije. Upravo u tome se razlikuje tradicionalni pristup i agilni pristup, u fleksibilnosti. Agilna interna revizija ukazuje da se angažmani interne revizije trebaju provoditi na način da se minimizira gubitak i daju odgovori koji pružaju osiguranje i uvide koji su pravovremeni, također i dovoljno okretni da se mogu dovoljno brzo prilagoditi situaciji u poslovnom okruženju imajući na umu i promjene u profilima rizika. Na temelju analize rezultata sekundarnih istraživanja od strane Deloitte-a i Protiviti-a može se zaključiti da je agilna metodologija interne revizije na svjetskoj razini još uvijek u svojim začecima. Agilna metodologija interne revizije kao i svaka metodologija ima svoje prednosti, nedostatke i izazove s kojima se treba nositi, no inovativne i drugačije metode koje pruža čine proces interne revizije učinkovitijim i jednostavnijim za obavljanje. Iako usvajanje agilne metodologije nije jednostavan i lak proces, važno je razumjeti potrebu za promjenom koja je itekako nužna. Bitno je za naglasiti kako postoji određeni postotak poduzeća u kojima su funkcije interne revizije već usvojile ili imaju planove za usvajanje agilne interne revizije, iako još nije dovoljno prihvaćena u današnjem poslovanju, očekuje se napredak u skoroj budućnosti.

Abstract (english)

This thesis seeks to point out the need to change the current methodology of internal audit in a more modern and adapted approach to today's turbulent environment, ie understanding the need to change the way of thinking about how business is changing. Internal auditors are expected to provide prompt information on regulatory compliance, risk forecasting, and the effectiveness of controls when making business decisions, more than ever before. This distinguishes between the traditional approach and the agile approach, in flexibility. Agile internal audit indicates that internal audit engagements should be conducted in a way that minimizes loss and provides responses that provide insurance and insight that are timely, also agile enough to adapt quickly enough to the situation in the business environment, bearing in mind the changes in risk profiles. Based on an analysis of the results of secondary research by Deloitte and Protiviti, it can be concluded that the agile methodology of internal audit at the global level is still in its origins. The agile methodology of internal audit as well as each methodology has its advantages, disadvantages and challenges to deal with, but the innovative and different methods it provides make the internal audit process more efficient and easier to perform. While adopting an agile methodology is not an easy and easy process, it is important to understand the need for change that is very necessary. It is important to emphasize that there is a certain percentage of companies in which internal audit functions have already been adopted or have plans to adopt agile internal audit, although it is not yet sufficiently accepted in today's business, progress is expected in the near future.

• Keywords: interna revizija; agilna metodologija; agilnost; transformacija metodologije
• Keywords (english): internal audit; agile methodology; agility; methodology transformation
• Language: croatian
• URN:NBN: urn:nbn:hr:148:880108
• Study programme: Title: Business Economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: sveučilišni magistar ekonomije/sveučilišna magistra ekonomije (sveučilišni magistar ekonomije/sveučilišna magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to authenticated users
• Created on: 2023-10-17 19:44:54