Postojeće stanje i perspektive profesionalnog razvoja internih revizora u dobu digitalne ekonomije

Abstract

The performance of the internal audit functions, in modern digital economy era, besides financial, material and time resources, primarily depends on their human resources to conduct the internal audit process in an effective and efficient manner in order to contribute to improving business operations and adding value for companies. The main objective of this paper is to analyze the initial and continuing professional development of internal auditors in order to give a systematic review of internal auditors’ necessary competencies for digital economy era. A critical review of the Institute of Internal Auditors Global study results from 2015 revealed that internal auditors must acquire appropriate competencies to carry out increasingly complex and demanding internal audit engagements. Competencies that internal auditors once acquire, need to be continually enhanced, through formal or informal processes, but also, internal auditors must always strive to acquire new ones. Most internal auditors still lack the appropriate competencies for assessing companies’ digitally transformed business operations. In such circumstances, ‘traditional’ internal auditors are at risk of becoming obsolete, since ‘non-economic’ experts with strong IT, mathematical and statistical, or technological competencies, will be able to take over their jobs. In order to avoid this situation, it is necessary to develop appropriate professional development programs for internal auditors that will enable them to acquire competencies for digital era.