ebilten broj 7 januar 2009

II. J 2009. 7.

ISSN 18208916

- - . : .

: . : -

. T : . :

. : 11000 , 15, 3. -: [email protected]

().

()

.

,

.

,

, /

.

,

.

PROGRESS THROUGH SHARING

3

5

:

6

: 10

Internal Auditor 17 THE IIA: - 21

: 2130 - 22

3

2009

:

,

().

,

()

, .

, .

, ,

.

.

, , ,

.

, , /

.

, , ,

. , ,

, .

,

, , ,

.

,

, ,

, ,

, ,

.

, , ,

, ,

.

, ,

.

- ,

.

,

: .

,

, ,

, 04.02.2009..

4

2009

:

English (Source Language) Target Language - first pre-

fence Target Lanuage -

other option Comments

audit plan plan revizije

audit procedure revizorske procedure

audit process proces revizije

audit recommendations revizorske preporuke

audit techniques revizorske tehnike tehnike revizije

audit working papers radni papiri revizije revizorski radni papiri

... ...

Certified Internal Auditors (CIA) Ovlaeni interni revizori (CIA)

5

2009

'' ''

: , Public Relations, Institute of Internal Auditors Bosnia and Hezegovina

12 13

2008.

'' '',

''

''.

,

,

.

. , ,

,

. ,

, .

, ,

, , ,

.

'' ''

, ,

, ,

, . ,

,

,

, .

, , ,

, , ,

,

. , ,

,

.

,

.

,

,

.

6

2009

:

Internal Auditing: Assurance and Consulting Services

:

The Institute of Internal Auditors Research Foundation

:

Kurt F. Reding, Ph.D., CIA, CPA, CMA

Paul J. Sobel, CIA, CPA

Urton L. Anderson, Ph.D., CIA, CCSA, CFSA, CGAP

Michael J. Head, CIA, CPA, CISA

Sridhar Ramamoorti, Ph.D., CIA, CPA, CFE, CFSA, CGAP

Mark Salamasick, CIA, CISA, CSP

Contributing Writer,Cris Riddle, M.A.

.

:

1. , .

2. , .

3. , .

4. ()

. .

,

.

, " ",

. 9 12,

" ", ,

.

,

, .

,

1998. 2004. 1997.

.

:

1

1-2

1-7

: 1-70

1-8

1-11

1-14

1-18

7

2009

:

2 :

2-2

2-7

2-9

2-23

2-25

3

3-3

3-13

() 3-29

3-23

4

4-2

4-10

5

5-2

5-8

5-10

5-16

5-18

5-22

5-23

5-28

5-29

6

6-22

6-4

6-4

6-5

6-10

6-11

6-11

6-12

6-17

8

2009

:

7

7-4

, 7-8

8

8-3

8-8

8-11

8-12

8-14

8-15

8-16

8-18

8-22

8-23

( ) 8-25

8-31

8-33

9

9-3

9-12

9-24

9-27

9-29

9-40

9-42

10

10-3

10-5

10-9

10-23

10-30

10-32

10-34

10-36

10-39

10-41

9

2009

:

10-42

10-44

11

11-2

11-5

11-13

11-15

11-20

11-25

11-27

12

12-3

12-4

12-6

12-9

12-12

12-14

12-14

10

2009

:

: , ., ,

2008. 01.01.2009. .

. :

1) 83 :

19 ;

3 ;

6 ;

44 ;

11 .

2) 42 :

15 ;

3 ;

18 ;

6 .

3) 43 :

5 ;

3 ;

3 ;

27 ;

5 .

4) 2 :

1 ;

1 .

5) :

1321-1 "

", 1321 -

may ()

.

2050-1 , 2050 should

(), may ().

must

(), :

should () 6 ;

may, can () 25 ;

11 .

.

.

11

2009

1111-1

1111

.

1. ()

,

, .

, , ,

.

.

2. , ,

.

12

2009

1000-1 1000-1

must should

1000.1-1 -

- -

1000.1-2 -

- -

1000.1-2 -

- -

1100-1 - - -

1110-1 1110-1 must -

1110.1.1 -

- -

1110-2 -

- -

- 1111-1 - must

1120-1 1120-1 must should

1130-1 1130-1

must may

1130.1-1 1130.1-1

must should

1130.A1-2 1130.A2-1

()

()

must may

1200-1 1200-1

must may

1210-1 1210-1 () must can

12101-1 12101-1

must may

12102-1 -

,

- -

13

2009

12102-2 -

, ,

- -

1220-1 1220-1

must can

1220-2 -

-

- -

1230-1 1230-1

must may

1300-1 1300-1

must -

1310-1 1310-1

must -


1311-2 -

(

)

- -


1312-2 1312-2

must may

1320-1 -

- -

1330-1 1321-1

may may

2000 -

- -

2010-1 - - -

2010-2 2010-1

may should

2020-1 2020-1

must -

2030-1 2030-1 must can

14

2009

2040-1 2040-1 must can

2050-1 2050-1 should may

2050-2 -

- -

2060-1 2060-1

must should

2060-2 - - -

2100-1 - - -

2100-2 - - -

2100-3 -

- -

2100-4 -

- -

2100-5 -

- -

2100-6 -

- -

2100-7 -

- -

2100-8 2130.1-2

must can

2100-9 - - -

2100-13 -

- -

2100-14 -

- -

2110-1 2120-1

must may

2100-10 - - -

2100-11 -

- -

2100-12 -

- -

15

2009

2110-2 -

- -

2120.1-1 2130-1

must can

2120.1-2 -

- -

2120.1-3 -

,

- -

2120.1-4 -

- -

2120.4-1 - - -

2130-1 -

- -

- 2130.1-1 -

must

may


2210-1 2210-1 must -

2210.1-1 2210.1-1

must -

2230-1 2230-1

must -

2240-1 2240-1 -

2240.1-1 - - -

2300-1 -

- -

16

2009

2310-1 - - -

2320-1 - - -

2330-1 2330-1

must may

2330.1-2 -

- -

2330.2-1 2330.2-1 must -

2340-1 2340-1 must may

2400-1 - - -

2410-1 2410-1 must may

2420-1 2420-1 must -

2440-1 2440-1

must can

2440-2 -

- -

2440-3 -

- -

2500-1 2500-1 must may

2500.1-1 2500.1-1 must should

2600-1 -

- -

Internal Auditor 17

2009

IT SKILLS FOR INTERNAL AUDITORS , Internal Auditor, August

2008., . 44-48.

: Philip Smith, Freelence writer1.

Te o: , ,

2

PriceWatehouseCoopers,

2012. : , , ,

, . ,

.

, .

(CAE)

.

:

.

.

(Nelson Gibbs),

Deloitte

, ,

.

.

, :

. ,

.

,

.

1 : Internal Auditor 2008. The Institute of

internal Auditors Inc., www.theiia.org . 2 : -

,

.

Internal Auditor 18

2009

,

.

( ), SAP, Oracle, JD Edwards ,

. , , ,

,

( , , ).

,

. :

,

,

. ,

. .

, Excel ACL.

. ,

, ,

.

.

. , James

Reinhardt Simon Property Inc. , Excel, Word Access

. , , .

( xcel, . .) Reinhardt

, ,

.

Microsoft-, Roy Winters, :

, .

.

Winters Microsoft

-, , ,

. , Winters, ,

. .

, Winters

.

Claude Cargou, X

. , , .

Cargou

: (

, )

( ,

).

Internal Auditor 19

2009

, Cargou

, 50%

.

. ,

.

. Cargou

, ?

, ,

, .

, .

.

? PWC

, , ,

.

, ,

.

Global Technology Audit Guides (GTAG), IIA

, .

. GTAG

, , ,

.

, .

, ,

. , ,

.

,

. , ,

.

,

, , ,

.

.

( ).

Internal Auditor 20

2009

, .

?

. , (IIA

Global Technology Audit Guides, Guide to Assessment of IT Risk) .

?

30% w- x

.

x

. x ,

:

? ?

? ?

?

.

.

250

25 . .

3.5

!

1210.3

, . ,

The IIA 21

2009

The IIA:

:

"The Certified Internal Auditor" ""

.

,

.

2008. (CBT).

400 ( : 18).

. Pearson VUE

. Pearson VUE. Pearson VUE

.

.

.

. 100 2 45 .

: www.theiia.org/Certification

EXAMS

Part I - The Internal Audit Activity's Role in Governance,

Risk, and Control

I

,

Part II - Conducting the Internal Audit Engagement II

Part III - Business Analysis and Information Technology III

Part IV - Business Management Skills IV

22

2009

- 1

2130 -

"" 1600. , "

; ". ,

( , ) 1905. .

.

: , .

:

.

.2

"" .

().

().

.

. 3

:

,

( )

.

1 , .

2 Sawyer`s Internal auditing, 5th Edition, . 61-64

3 Sawyer`s Internal auditing, 5th Edition, . 75.

.

, .

.

. .

.

( ).

.

( ).

.

,

. .

23

2009

( )4

, , "

,

. ,

".

.

2130 .5 :

.

2130.1 2130.2 2130.1 2130.2 .

""

. ,

, o

:

;

;

;

, .

. ,

.

.

"" . ""

. ,

?

( ),

"" . , .

, . .

( ) .

.

.

, . .

4 GLOSSARY

5 2100 ,

.

.

24

2009

()

:

:

)

;

) ;

) ;

)

.

:

) . ;

) . ;

) . ;

) .

.

, .

***

.

:

aim , (, ).

objective ( ).

goal ( ) . "Goals" (targets)

, , "objectives".

:

(1) International Standards for the Professional Practice of Internal Auditing (Standards), The Institute of

Internal Auditors, 2008, http://www.theiia.org/guidance/standards-and-guidance/

(2) Lawrence Sawyer, Mort Dittenhofer, Jim Scheiner, AnneGraham, Paul Makosz, Sawyer`s Internal audit-

ing, 5th

Edition, The Institute of Internal Auditors, 2003. www.theiia.org.

2009. .

() 190 . .

2009. :

;

; , 52 . : GAIN Global Audit Information Netowork Share. Compare. Validate. Knowledge Alert 2009 Hot topics for the Internal Audit Profession Januar 2009 www.theiia.org

CIP

,

061.2

: - / -. . 2,

. 7 (2009) - . ( 15) : , 2008-. 21 .

ISSN 1820-8916 = ()

COBISS.SR-ID 150247692

ebilten broj 7 januar 2009

Documents