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2019, vol. 22, br. 87-88, str. 65-80
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Rešavanje konflikata u internoj reviziji
Conflict resolution in internal audit
Sažetak
Ovo istraživanje se bavi pitanjima upravljanja konfliktima i odgovarajućim diskusijama u radu internih revizora. Ovde se analiziraju priroda i uzroci sukoba u svim fazama interne revizije i sredstva za njihovo rešavanje. Pošto su definisani konflikti, opisane su strategije za upravljanje njima. Cilj je usvajanje metodologije za otkrivanje suštine konfliktne situacije i rešavanje stvarnih problema konstruktivno, na osnovu najbolje strategije. Efikasno rešavanje konflikta naglašava stav win-win. Interni revizor treba da bude brižljiv i koncentrisan kada neko govori i da drugu osobu sluša sa empatijom, odnosno da stvarno vidi i čuje drugu osobu i razume njenu perspektivu.
Abstract
This research addresses issues of conflict management and relevant discussions in the work of internal auditors. This discusses the nature and conflict of all stages of internal audits and environments for resolution. Because defined conflicts have described a conflict management strategy. The goal is to use methodology to detect systems conflicts and to solve real problems constructively based on the best strategy. Effective conflict resolution emphasizes the win-win attitude. An internal auditor should be caring and concentrated when someone is speaking and that the other person is listening with empathy or that he or she really sees and hears the other person and understands from their perspective.
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