OBILJEŽJA FUNKCIJE INTERNE REVIZIJE I SURADNJA S EKSTERNIM REVIZORIMA : Diplomski rad

Abstract

Glavna svrha ovog istraživanja je uvidjeti stanje interne revizije u RH kroz njezina obilježja te dobiti uvid u odnos između interne i eksterne revizije. Istraživanje se temelji na odgovorima anketnih upitnika koji su poslani internim revizorima. Naime, iako nije poznat broj internih revizora kojima je upitnik poslan, na temelju rezultata možemo zaključiti da je uzorak malen jer su se neke hipoteze koje bi potencijalno mogle utjecati na suradnju eksternih revizora s internim revizorima odbacile. Definiranjem pojedinih pitanja anketnog upitnika kao nezavisnih varijabli, promatrao se njihov utjecaj u promjeni suradnje eksterne revizije s internom revizijom. Provedena su dva neparametrijska testa za postavljene hipoteze ovisno o broju nezavisnih uzoraka koji su bili definirani postavljenim pitanjima. Usporedbom rezultata dobivenih korištenjem statističkih testova za testiranje hipoteza možemo zaključiti da i dalje postoji otpor od strane eksterne u suradnji s internom revizijom. Nepovjerenje, neprenosivost odgovornosti te podcjenjivanje i nerazumijevanje uloge interne revizije tek su neki od bitnih čimbenika koji utječu na nezadovoljavajuću razinu suradnje između internih i eksternih revizora.The main purpose of this study was to find out the state of internal audit in the Republic of Croatia through its characteristics and to gain insight into the relationship between internal and external auditing. The research was based on the responses of survey questionnaires that were sent to internal auditors. Although the number of internal auditors who received the questionnaire is unknown, we can conclude from the results that the sample was too small because some hypotheses that might potentially affect the cooperation of external auditors with internal auditors were rejected. By defining individual questions of the questionnaire as independent variables, we observed their influence in changing the cooperation of external audit with internal audit. Two non-parametric tests were performed for hypotheses based on the number of independent samples defined by the set of questions. By comparing the results obtained using statistical tests, it can be concluded that there is still collaboration resistance between internal and external audit. Uncertainty, non-transferability of responsibilities, underestimation and lack of understanding of the role of internal auditing are just some of the important factors that affect the unsatisfactory level of cooperation between internal and external auditors