نبذة مختصرة : Notranji revizorji morajo pri opravljanju svojega dela upoštevati tudi Kodeks poklicne etike notranjega revizorja. Ta jim pomaga, da so njihove poklicne odločitve etično pravilne in nesporne. Kodeks že sedem let ni bil posodobljen, zato so potrebne nekatere dopolnitve. Razmere so se spremenile in Kodeks določenih kršitev, ki se v zadnjem času pojavljajo, sploh ne predvideva. Notranji revizorji so v večini zadovoljni z obstoječim Kodeksom, vendar pa na določenih področjih ta vseeno potrebuje spremembe. Potrebno bi bilo urediti sankcioniranje kršitev in pa zaščititi notranje revizorje pred pritiski, ki so jim izpostavljeni. Kodeks bi moral imeti večjo težo in veljavo. Da so določene spremembe potrebne, se zaveda tudi Slovenski inštitut za revizijo, saj je v načrt dela za leto 2011 vključil tudi prenovo Kodeksa poklicne etike notranjih revizorjev. ; While internal auditors performing their work, they need to consider Code of ethics for internal auditor. It helps them that their career decisions are ethically correct. Code hasn’t been changed for seven years, that’s why some updates are necessary. Situations are changed and Code hasn’t assumed some violations that occur today. Internal auditors are satisfied with existing Code in general, but there are some things that need to be changed. Breaches of the code should be sanctioned. Internal auditors should be protected against pressures they face. Code should have greater weight and authority. The Slovenian institute of internal auditors is also aware that some changes are necessary. They include renovation of Code of ethics for internal auditors in their work plan for year 2011.
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