Naslov
The Role of Internal Auditing in Improving the Competitiveness of the Croatian Economy - Empirical Research

Autori
Žager, Lajoš ; Tušek, Boris

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
MicroCAD 2002 International Scientific Conference, 7-8 March 2002 Section K: Company Competitivness in the XXI Century / - Miskolc : Innovation and Technology Transfer Centre, University of Miskolc, 2002, 109-114

ISBN
963 661 515 2 526 8

Skup
MicroCAD 2002 International Scientific Conference

Mjesto i datum
Miskolc, Mađarska, 07.03.2002. - 08.03.2002

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
prisutnost interne revizije u RH; potreba organiziranja interne revizije u RH; funkcioniranje interne revizije u RH
(presence of internal auditing in Croatia; the need to organize internal auditing in Croatia; functioning of internal auditing in Croatia)

Sažetak
Modern concept of management is complex and has multiple meanings. Management is a process and a total activity directed towards the establishment of long-term goals and strategies of operations and development, the allocation of resources and the direction and control of objectives. The goal of the management process is to constantly achieve sustainable competitive ability and advantage, which is the prerequisite of a company’s long-term success. In this context, numerous management instruments, including internal auditing as we know it today, are not an end in themselves, but a result of finding more efficient solutions and support in the realization of increasingly more complex management activities that lead the company to realize the the established future goals. Internal auditing has to develop ever new approaches to internal auditing, devise new auditing products and services, and help fulfill increasingly more complex demands that management nowadays faces. Related to that, it can be expected that internal auditing will be increasingly oriented towards the anticipation of risk in individual business areas, and towards advising the management on possibilities of risk management. This is achieved through shaping and surveillance of the appropriate system of internal controls whose activities will be preventive. The object of an internal auditor’s examination will become overall operations oriented towards the future. This paper presents the most important results of the empirical research on the situation and possibilities of development of internal auditing in the Republic of Croatia. Its analysis and the estimate of the existing state and possibilities of the development of internal auditing were based on the examination of the presence of internal auditing in our practice, on the needs of its organization in the future, and on the functioning of internal auditing in those companies where it exists. The scope of the research, the number of the surveyed companies and the number and content of the questions included in the questionnaire, have yielded the results which can serve as the starting point in working out the future initiatives and activities that would promote the role of internal auditing in improving the competitiveness of the Croatian economy.

Izvorni jezik
Engleski

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