INTERNA REVIZIJA STRATEŠKIH PLANOVA ORGANIZACIJE

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DOI: https://doi.org/10.46793/RZ26.119D

ABSTRACT / САЖЕТАК:

Uopšteno posmatrajući, brojna odeljenja interne revizije, često mogu da manifestuju sklonost prema izbegavanju realizacije angažmana na poslovima revizije strateških planova organizacije čiji su deo. Deo internih revizora, takvu vrstu zadataka doživljava sa naglašenom dozom egzocentrizma, gubeći fokus sa suštinski važne tematike, sve pod uticajem spoljašnjih faktora koji su često neosnovani, neutemeljeni i bezrazložno nametnuti kao dominantno određujući. Imajući to na umu, predmet ovog rada je razmatranje revizije strateških planova organizacije, sagledavanjem šireg konteksta, kroz uvid u prednosti i nedostatke koji određuju karakteristike i rezultate takvog poduhvata. Glavni zaključak u radu je da revizija strateških planova organizacije treba da pronađe svoje mesto u godišnjim planovima odeljenja za internu reviziju i da i pored izraženih specifičnosti koje su naglašene od organizacije do organizacije, sve prednosti koje ona donosi, kako za organizaciju, tako i za pojedinca koji je deo organizacije i sve druge zainteresovane strane su višestruke i predstavljaju korist koja se nameće kao svrsishodna i rezidualno vredna za dugoročno poslovanje organizacije.

KEYWORDS / КЉУЧНЕ РЕЧИ:

revizija, strateški planovi, organizacija

ACKNOWLEDGEMENT / ПРОЈЕКАТ:

Ovaj rad je napisan u okviru projekta „Regulacija i održivost u finansijama: Izazovi i mogućnosti za stabilnost finansijskog sistema“ (uniri-iz-25-33), koji finansira Evropska unija – NextGenerationEU preko Nacionalnog plana za oporavak i otpornost Hrvatske 2021-2026, u saradnji sa Univerzitetom u Rijeci, Ekonomskim fakultetom, Program finansiranja. Izraženi stavovi i mišljenja su isključivo stavovi autora i ne odražavaju nužno zvanični stav Evropske unije ili Evropske komisije. Ni Evropska unija ni Evropska komisija ne mogu biti odgovorne za njih.

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