upravljanja rizicima i stvoriti veće povjerenje revizorskog odbora i zainteresovanih strana u strateško donošenje odluka .
Nove standarde ne treba shvatiti kao puku promjenu forme , već kao m nogo više od toga : kao mogućnost unapređenja funkcije interne revizije u svakom obliku , uz stalni napredak u nivou kvaliteta i dodanoj vrijednosti funkcije interne revizije . I to ne samo za organizaciju , već i za društvo u cjelini .
Literatura :
1 . The IIA Global . Future of the IPPF-Evolution , Copyright © 2023 The Institute of Interna Auditors . All rights reserved dostup no na : https :// www . theiia . org / en / standards / ippf-evof ution /
2 . The IIA Global ( 2023 .), Updating Standards for a Changing Wortd , Global Perspectives & lnsights , Special Edition , Copyright © 2023 The Institute of Interna Auditors , Ine . All rights reserved , dostup no na : https :// www . theiia . org / globalassets / site / content / articles / global-perspectives-and-insights / 2023 / gpai _ updating _ standards _ for _ a _ changing _ world-final . pdf
3 . The IIA Global & IPPF Oversight Council ( 2022 .), Framework for Setting Interna Audit Standards in the Public lnterest , Copyright © 2022 by The Institute of Interna Auditars , All rights reserved , dostup no na : https :// www . theiia . org / globalassets / site / standards / ippfoc _ framework-standard-setting-in-public-interest _ final . pdf
4 . The IIA Global , Global lntemal Audit Standards -2023 Public Comment , Copyright © 2023 The Institute of Internal Auditors . All rights reserved ., dostup no na : https :// www . theiia . org / en / standards / Standards-Public-Comment /
5 . The IIA Global ( 2023 .), Table of Contents Proposed Standards - Outline of proposed Domains , Principles and Standards in the proposed Global Intemal Audit 5tandards , Copyright © 2023 , The Institute of Internal Auditors , All rights reserved , dostup no na : https :// www . theiia . org / globalassets / site / standards / ippf / table-of-contents-proposed-standards . pdf
6 . The IIA Global ( 2023 .), Global Interna Audit Standards -2023 Draft for Public Comment , Copyright © 2023 , The Institute of Interna / Auditors . Ali rights reserved , dostup no na : https :// www . theiia . org / globalassets / site / standards / ippf / public-comment-draft / iia-global-internal-audit-standards-public-comment-draft-english-v2 . pdf
7 . The IIA Global ( 2024 ). The Global Interna Audit Standards , Copyright © 2024 , All rights reserved , https :// www . theiia . org / globalassets / site / standards / globalinternalauditstandards _ 2024january9 . pdf
8 . The IIA Global ( 2024 .), Condensed Version of the Global Interna Audit Standards . Copyright © 2024 , All rights reserved , https :// www . theiia . org / globalassets / site / standards / condensedglobalinternalauditstandards _ 2024january9 _ printable . pdf
9 . The IIA Global ( 2024 ) Report on the Standards - Setting and Public Comment Processes for the Global Interna Audit Standards , Copyright © 2024 , All rights reserved , https :// www . theiia . org / globalassets / site / standards / reportonthe2024standards _ 2024january9 _ printable . pdf
10 . https :// www . theiia . org / en / standards / 2024-standards / future-of -the-ippf-evolution /
11 . https :// www . theiia . org / en / standards / 2024-standards / global-internal-audit-standards
12 . https :// www . cohnreznick . com / insights / impact-of-new-global-internal-audit-standards
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