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Application the procedure of self-assessment in the function of of risk identification in internal audit

dc.contributor.advisorJakšić, Dejan
dc.contributor.otherVunjak, Nenad
dc.contributor.otherAndrić, Mirko
dc.contributor.otherKrsmanović, Branko
dc.contributor.otherKulina, Dragan
dc.contributor.otherJakšić, Dejan
dc.creatorМитровић, Станислав
dc.date.accessioned2020-02-24T10:10:54Z
dc.date.available2020-02-24T10:10:54Z
dc.date.available2020-07-03T13:22:05Z
dc.date.issued2015-05-12
dc.identifier.urihttps://nardus.mpn.gov.rs/handle/123456789/11919
dc.identifier.urihttps://www.cris.uns.ac.rs/DownloadFileServlet/Disertacija144186872755442.pdf?controlNumber=(BISIS)93368&fileName=144186872755442.pdf&id=4278&source=NaRDuS&language=srsr
dc.identifier.urihttps://www.cris.uns.ac.rs/record.jsf?recordId=93368&source=NaRDuS&language=srsr
dc.identifier.urihttps://www.cris.uns.ac.rs/DownloadFileServlet/IzvestajKomisije142200730014635.pdf?controlNumber=(BISIS)93368&fileName=142200730014635.pdf&id=3234&source=NaRDuS&language=srsr
dc.description.abstractPredmet ovog naučnog istraživanja uključuje skup teorijskih, metodoloških i praktičnih aspekata primene postupka samoocenjivanja, koji su prilagođeni zadacima interne revizije u funkciji identifikacije i minimizacije rizika, kao njenih ključnih uloga u sistemu korporativnog upravljanja kompanijama. Osnovni cilj naučnog rada obuhvata istraživanje teorijsko – metodoloških osnova postojećih metodologija samoocenjivanja koje se primenjuju u internoj reviziji, a takođe i usavršavanje postojećih metodoloških instrumenata primenom inovacione autorske metodologije postupka samoocenjivanja, koja treba da omogući povećanje efikasnosti sprovođenja interne revizije i identifikaciju ključnih faktora rizika, sa posebnim osvrtom na analizu finansijskih rizika poslovanja. Rezultati istraživanja, a naročito imajući u vidu rezultate empirijskog dela istraživanja i testiranja predložene metodologije u praksi, su potvrdili hipotezu o tome da primena postupka samoocenjivanja u fazi identifikacije ključnih faktora rizika doprinosi efikasnosti interne revizije, pod uslovom da su metodološki instrumenti postupka samoocenjivanja: a) zasnovani na načelima teorije rizika i samoocenjivanja, uključujući zahteve važećih međunarodnih standarda i preporuke međunarodnih naučno – istraživačkih i profesionalnih organizacija i regulacionih odbora, b) da se baziraju na analizi naprednih praktičnih i teorijskih iskustava u oblasti sprovođenja postupka samoocenjivanja u savremenim kompanijama, i v) da su praćeni relevantnom dokumentacijom i procedurama za implementaciju postupka samoocenjivanja. Kao prioritetan pravac daljih istraživanja u oblasti primene postupka samoocenjivanja u cilju određivanja rizika u internoj reviziji, vidimo usavršavanje specijalizovanog instrumentarijuma za kvantitativno merenje rizika. Praksa pokazuje da samoocenjivanje može dati značajne rezultate na samom početku procesa stvaranja celovitog sistema upravljanja rizicima sa aspekta formiranja određene okvirne predstave o rizičnom profilu kompanije, čiji stepen adekvatnosti zavisi od kvaliteta informacije i stepena detaljizacije. Za stvaranje celovitog sistema upravljanja rizicima, neophodno je ostvariti i logički prelazak na tačnije (u poređenju sa danas postojećim) - kvantitativne metode merenja, izgraditi unificirani ekonomsko-matematički model, koji ima sposobnost predskazivanja i dobijanja rezultata koji su više bazirani na empirijskim podacima nego na procenama eksperata. Ovi aspekti određuju dalje pravce istraživanog problema u perspektivi i zahtevaju međudisciplinarnu integraciju naučnog potencijala za njihovo rešavanje.sr
dc.description.abstractSubject of this scientific research includes a set of theoretical, methodological and practical as-pects about implementation of the self-assessment procedure which is adapted for identifying and min-imizing risks as the key internal audit’s role in the system of corporate governance. The main goal of this scientific research in-cludes analyzing of theoretical and methodological basis in existing self-assessment methodologies that are applied in internal audit, as well as improving the existing methodological tools by using innovative, proposed by author, methodology for self-assessment, which is directed to increase internal au-dit’s efficiency and to identify key risk factors, with special attention on the financial risks. The results of this research, especially given the results of the empirical part of the studying and testing of proposed methodology in practice, have confirmed the hypothesis that using of proposed self-assessment procedure contributes the effectiveness of the internal audit in identifying the key risk factors, in the case if methodological tools of self-assessment process are: a) based on the risk theory principles, includ-ing the requirements of applicable international standards and recommendations of the international scientific - research and professional organizations and regulatory boards, b) based on the advanced practical and theo-retical experience in the implementation of self-assessment procedure in international companies, and v) followed by the relevant documentation and procedures for the implementation of self-assessment procedure. As a preferred direction for further research in this area, we see development of specialized instru-ments for the quantitative risk measurement. Practice shows that self-assessment can provide good results at the beginning of creating a comprehensive risk management system in the organizations. In order to secure further developing of risk management sys-tem, it is necessary to make the logical transition to a more accurate (compared to the current ones) - quan-titative measurement methods, to build a unified eco-nomic-mathematical model, which would be able to provide results that are more based on empirical data rather than on experts’ estimates. These aspects de-termine the further directions in studying of this topic and require an interdisciplinary integration of the sci-entific potential for their further developing.en
dc.languagesr (cyrillic script)
dc.publisherУниверзитет у Новом Саду, Економски факултет, Суботицаsr
dc.rightsopenAccessen
dc.rights.urihttps://creativecommons.org/licenses/by-nc-nd/4.0/
dc.sourceУниверзитет у Новом Садуsr
dc.subjectPostupak samoocenjivanjasr
dc.subjectSelf-assessmenten
dc.subjectrisken
dc.subjectinternal audit and controlen
dc.subjectmethodology for procedure of self-assessmenten
dc.subjectriziksr
dc.subjectinterna revizija i kontrolasr
dc.subjectmetodologija postupka samoocenjivanjasr
dc.titlePrimena postupka samoocenjivanja u funkciji identifikacije rizika u internoj revizijisr
dc.title.alternativeApplication the procedure of self-assessment in the function of of risk identification in internal auditen
dc.typedoctoralThesisen
dc.rights.licenseBY-NC-ND
dc.identifier.fulltexthttps://nardus.mpn.gov.rs/bitstream/id/33607/Disertacija.pdf
dc.identifier.fulltexthttp://nardus.mpn.gov.rs/bitstream/id/33608/IzvestajKomisije.pdf
dc.identifier.fulltexthttps://nardus.mpn.gov.rs/bitstream/id/33608/IzvestajKomisije.pdf
dc.identifier.fulltexthttp://nardus.mpn.gov.rs/bitstream/id/33607/Disertacija.pdf
dc.identifier.rcubhttps://hdl.handle.net/21.15107/rcub_nardus_11919


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