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Facta universitatis - series: Economics and Organization
2012, vol. 9, br. 1, str. 123-137
jezik rada: engleski
vrsta rada: pregledni članak

Potencijali interne revizije u upravljanju rizikom preduzeća
Univerzitet u Nišu, Ekonomski fakultet

e-adresa: ljiljana.bonic@eknfak.ni.ac.rs

Sažetak

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

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