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Trusted Advisors: Key Attributes of Outstanding Internal Auditors

Richard F. Chambers, CIA, QIAL, CGAP, CCSA, CRMA

Avtor v uvodu opisuje, zakaj in kako obojestransko zaupanje (v razmerju med notranjim  revizorjem in nadzornim organom) predstavlja osnovo za uspešno izvajanje notranjega revidiranja. Kadar predstavnik nadzornega organa notranjemu revizorju ne zaupa, ga ne pokliče za nasvet, prav tako pa tudi z vso resnostjo ne sprejema njegovih opozoril in priporočil.

Posledično je v nadaljevanju izpostavljena potreba po tem, da si notranji revizorji prislužijo status zaupanja vrednega svetovalca (Trusted  advisors). Za dosego takega statusa je potrebnih 9 lastnosti oz. značilnosti notranjega revizorja, ki so razdeljene v tri skupine, in sicer na osebnostne lastnosti (etična odpornost, osredotočanje na rezultate, intelektualna radovednost in odprtost), odnose (dinamična komunikacija, poglobljeni odnosi in navdihujoči vodja) ter strokovnost (kritična miselnost in strokovno znanje). Na podlagi dolgoletnih izkušenj  s številnimi primeri podrobno opisuje navedene lastnosti, zakaj so pomembne in  kako notranji revizorji lahko izboljšajo posamezno lastnost.

Knjiga je namenjena notranjim revizorjem, ki želijo izboljšati status notranje revizije v organizaciji. V njej lahko najdemo odgovore, zakaj v nekaterih primerih notranji revizorji niso uspešni, zakaj njihova opozorila niso vzeta dovolj resno, zakaj njihove ideje oz. priporočila niso prodornejša. Posledično lahko bolje razumejo razloge za trenutni položaj in določijo ukrepe za izboljšanje.

Richard F. Chambers je predsednik in direktor Inštituta za notranjo revizijo (IIA) z več kot 40-letnimi izkušnjami v notranjem revidiranju. Prejel je številne nagrade, tudi za enega najvplivnejših ljudi v računovodstvu in za enega najvplivnejših voditeljev korporativnega upravljanja. Poleg tega je tudi avtor številnih knjig s področja notranjega revidiranja.

The Internal Auditor's Guide to Risk Assessment, 2nd Edition

Rick A. Wright Jr., CIA

Avtor knjige, ki je izšla v drugi, razširjeni izdaji leta 2018, Rick A. Wright jr., CIA, je vodja notranje revizije in upravljanja tveganj z več kot 20-letnimi praktičnimi izkušnjami na področju notranjega revidiranja in usposabljanja. Deloval je v različnih organizacijah in se ukvarjal s poučevanjem računovodskih in finančnih tem, prevar in strateškega upravljanja. Ker meni, da je ocenjevanje tveganj izziv tako za novince med notranjimi revizorji kot tudi že izkušene strokovnjake, predstavlja v knjigi praktične napotke, ki jim je mogoče slediti pri ocenjevanju tveganj, z namenom izdelave na tveganjih zasnovanega notranjerevizijskega načrta.

Knjiga v štirih delih po poglavjih popelje bralca najprej skozi osnovno razumevanje pojma tveganje, vrste tveganj, lastnosti tveganj in odzivov nanje do dobrih praks ocenjevanja tveganj, ki se glede na lastnosti organizacij razlikujejo. V tretjem delu preide iz splošnega razumevanja tveganj na bližje teme notranjemu revizorju. Po korakih se loteva osvetljevanja izgradnje primerne revizijske vsestranskosti s praktičnimi napotki (ang. Audit universe), razumevanja ciljev organizacije in prepoznavanja tveganj z uporabo dejavnikov tveganja (prvi način) ter uporabo določenih tveganj (drugi način) in pri obeh opozarja na pogoste napake. Nadaljuje vrednotenje tveganj, njihovo verjetnost in pomembnost (vplive, posledice) pa tudi prednosti grafičnih prikazov in njihove omejitve. Ponuja praktične napotke tudi glede primerov meril, ki lahko služijo pri vrednotenju tveganj, glede na izbrani način njihovega prepoznavanja (prvem ali drugem) na ravni posamezne enote revizijske vsestranskosti in vsestranskosti kot celote in obravnava praktični način določanja prednostnih poslov ter na koncu ocenjevanje tveganj na ravni posla. Zadnji del se ukvarja z naprednejšimi vprašanji, in sicer s prepoznavanjem apetita organizacije po tveganjih, prepoznavanjem pogostih napak in iskanjem rešitev za izzive uspešne implementacije.

Knjiga ponuja hiter in zgoščen osnovni pogled na ključne izzive, vprašanja in dvome, s katerimi se notranji revizorji najpogosteje soočamo ob pripravi (več)letnih načrtov.

Strategies for Small Audit Shops, 2nd Edition

David O'Regan, CIA, FCA

The successful small audit shop is typically lean, flexible, close to the organization, and staffed with experienced self-starters who are capable of grasping the “big picture.” It maximizes its resources to manage organizational expectations and reacts innovatively to situations as they arise.

Many aspects of the internal audit profession have undergone considerable advances since the first edition of this handbook was published. Strategies for Small Audit Shops, 2nd Edition, includes updates in developments involving risk management and aligns with the 2011 edition of The IIA's International Professional Practices Framework (IPPF), reflecting the continuing maturation of the profession.

This handbook stresses the importance of adhering to professional standards as the answer to the challenges of efficiency, effectiveness, and quality. It offers practical advice on:
• Working around size limitations
• Organizational status and governance
• Optimizing performance and proficiency
• Human resources, quality control, and sampling methodologies
• Managing the small audit shop

This handbook will be of interest to internal auditors who face the simultaneous challenges of limited resources and ever-expanding responsibilities. Many of the areas of best practice are applicable to all audit departments—whatever their size.

Strategies for Small Audit Shops, 2nd Edition

David O'Regan, CIA, FCA

Glede na to, da je v Sloveniji večina notranjih revizij majhnih (do 5 zaposlenih), je knjiga skoraj obvezno čtivo, ki lahko pomaga notranjim revizorjem pri delu.

V knjigi so najprej predstavljeni kriteriji za majhno notranjo revizijo in najpomembnejši izzivi pri delovanju: umestitev v organizaciji, vključno s poročanjem, marketing notranje revizije (pri čemer je eden najzanimivejših stavkov: The auditor is never off duty), pripravo notranjerevizijske temeljne listine, načrtovanje, dotakne se tudi razmerij med zagotavljanjem in svetovanjem.

Poseben izziv v majhni notranji reviziji je zagotavljanje kakovosti, zato je temu posvečeno posebno poglavje, ki vključuje tako primere kazalnikov kot tudi nekaj predlogov glede zagotavljanja strokovnosti.

Priročnik se nadaljuje s poglavjem o vodenju majhne notranje revizije, ki zajema tudi opis sodelovanja z zunanjimi izvajalci.

Sawyer's Internal Auditing: Enhancing and Protecting Organizational Value, 7th Edition

The Internal Audit Foundation

This 7th edition builds on Sawyer’s legacy by looking at internal auditing from a business perspective. It is organized to show what chief audit executives need to know to develop the ideal internal audit function and what internal auditors need to know to deliver current internal audit services and products.

Larry B. Sawyer was a visionary and a leader of the internal audit profession. When the first version of Sawyer's was published in 1973, it was viewed by many as a much-needed, up-to-date reference guide to all things internal audit. Sawyer’s insights and principles offered guidance to countless internal auditors and helped to shape the profession for many years.

In this 7th edition, 10 authors and thought leaders within the internal audit profession tackle the challenge of what comes next for the profession. What are the opportunities to grow the most value? What emerging risks face the profession? How can this version of Sawyer's best help chief audit executives (CAEs) and internal auditors in considering today’s practices and planning for the future? How can internal audit stakeholders better see the value they get from internal audit? This new edition is organized more practically around what CAEs need to know to develop the ideal internal audit function and what internal auditors need to know to deliver current internal audit services and products.

Lawrence B. Sawyer (1911–2002) spent 45 years in the profession of internal auditing. His perspective through books and publications guided our young internal audit industry. Even today, his original 10 commandments remain relevant (know the objectives, controls, standards, population, facts, causes, effects, people, how to communicate, and modern methods). We honor Larry through continuing to apply his name to the best resource for internal audit knowledge.

In this 7th edition, we offer a transformative update that reflects growing needs in the internal audit industry. This edition:

  • Is "the resource," drawing out The IIA’s endorsed resources and eliminating overlap
  • Is relevant to a wider audience by presenting the business perspective of internal audit: setting up an internal audit shop and delivering internal audit services
  • Reflects the evolving foundation for the internal audit of tomorrow
  • Addresses the position and place of internal audit and opportunities/risks to our industry

Modern internal auditors must have not only technical knowledge and insight but also the state of mind and executive presence necessary to operate in today’s complex business world. Considered the gold standard of the profession, Sawyer’s reflects the evolving foundation of internal auditing and addresses the opportunities and risks facing the industry. It is an indispensable tool for every internal auditor.

Larry B. Sawyer, CIA, CPA, was an attorney, an author, and an ardent advocate for the internal audit profession. Known to many as "the father of modern internal auditing," Sawyer is credited for the vision that led the internal audit profession out of activity-level auditing and defined many more ways for the profession to add value. He received numerous awards over his lifetime, becoming the first recipient of The IIA's Lifetime Achievement Award.

Discount for Lack of Marketability Guide and Toolkit

James Hitchner, Jim Alerding, Josh Angell, Kate Morris

The estimation of a discount for lack of marketability (DLOM) is under increased scrutiny by users of valuation reports, the IRS and others. The VPS DLOM Guide and Toolkit by Jim Hitchner, Jim Alerding, Josh Angell, and Kate Morris is designed to provide the information and tools necessary to properly calculate and support a DLOM using both qualitative and quantitative methods.

The Guide includes a comprehensive discussion of the current theory, empirical studies, databases, and methods used to determine DLOMs, and the Toolkit offers 10 downloadable Excel files that incorporate a groundbreaking DLOM calculator which includes a new and transparent restricted stock model, alternative option models, and Quantitative Marketability Discount Model (QMDM). Strengthen your understanding of the DLOM methodology and save time on this often complex process with this powerful new resource.

2018 Valuation Handbook: International Guide to Cost of Capital

Carla Nunes, James Harrington, Roger Grabowski

The Duff & Phelps 2018 Valuation Handbook - International Guide to Cost of Capital provides data and methodology guidance that will enable the reader to assess risk and develop cost of capital estimates on a global scale, coupled with data exhibits that provide country-level country risk premia (CRPs), Relative Volatility (RV) factors, and equity risk premia (ERPs). The data exhibits can be used to estimate country-level cost of equity capital globally, for up to 188 countries, from the perspective of investors based in up to 56 different countries (depending on data availability).

Highlights of the Valuation Handbook - International Guide to Cost of Capital include:

  • Country-level Country Risk Premia (CRPs) for up to 188 countries: The 2018 Valuation Handbook - International Guide to Cost of Capital provides country-level country risk premia for up to 188 countries globally, from the perspective of investors based in up to 56 different countries. CRPs are estimated using the following models: (i) Country Credit Rating Model and (ii) Country Yield Spread Model
  • Relative Volatility (RV) factors for up to 75 countries: The 2018 Valuation Handbook - International Guide to Cost of Capital provides country-level relative volatility factors from the perspective of investors in the U.S. and Germany. Relative volatility factors are estimated using the Relative Standard Deviation Model
  • Equity Risk Premia (ERPs) for 18 countries based in USD and "local" currency: The 2018 Valuation Handbook - International Guide to Cost of Capital provides long-horizon and short-horizon ERP data in USD and "local" currencies. Additional ERP resources include Pablo Fernandez' survey of ERPs for a variety of countries

2018 Stocks, Bonds, Bills, and Inflation (SBBI) Yearbook

Carla Nunes, James Harrington, Roger Grabowski, Roger Ibbotson

The 2018 Stocks, Bonds, Bills, and Inflation® (SBBI®) Yearbook includes returns, index values, and statistical analyses of U.S. large company stocks, small company stocks, long-term corporate bonds, long-term government bonds, intermediate-term government bonds, U.S. Treasury bills, and inflation from January 1926 to present (monthly).

This annual book has been the definitive annual resource for historical U.S. capital markets performance data for over 30 years (The SBBI Yearbook was previously published by Morningstar, Inc. under the name “Ibbotson Stocks, Bonds, Bills, and Inflation (SBBI) Classic Yearbook”).

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