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2021, vol. 24, br. 95-96, str. 57-76
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Agilnost interne revizije
Agility of internal audit
Sažetak
Dinamične promene u tržišnim uslovima sve se više udaljavaju od reaktivnog planiranja revizije. Pristup koji je sve više zastupljen podrazumeva agilnost, odnosno brže prilagođavanje spoljnom i unutrašnjem okruženju, sa rezultatom poboljšanja operativnih performansi, kvaliteta i zadovoljstva klijenata revizije. Jedan od načina da se agilnost uvede u internu reviziju je usvajanje Scrum-a, pristupa upravljanja primenjenog u brojnim projektnim organizacijama u različitim industrijskim granama. Korišćenjem najboljih iskustava ove metodologije ostvario bi se bolji pregled, razmišljanje, učenje i prilagođavanje. Imperativi - proveri i prilagodi, svojstveni Scrum-u, omogućuju timovima da efikasno rade u stalno promenljivim uslovima, što rezultira visokim nivoom održive produktivnosti. U radu se pruža pregled agilnih organizacija, specifičnih planiranja, Scrum principa i koncepata za primenu kod revizorskih timova.
Abstract
The dynamic changes in the market conditions are increasingly moving away from the reactive audit planning. The increasingly prevalent approach implies agility, i.e. faster adjustment to the external and internal environment, whose result includes the improved operational performance, quality and satisfaction of audit clients. One way to introduce agility in internal audit is to adopt the methodology Scrum, a management approach applied in several project organizations in various industries. By implementing the best experiences of Scrum, a better overview, thinking, learning and adjustment would be achieved. The principles of having to check and adjust, which are inherent in Scrum, enable the teams to work efficiently in the ever-changing conditions, resulting in a high level of sustainable productivity. The paper provides an overview of the agile organizations, specific planning, Scrum principles and concepts for application in audit teams.
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Reference
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