Efficiency and organizational standpoints of internal audit in banks

Analiza poslovanja poduzeća i banaka provodi se pomoću financijskih izvješća. Revizija je postupak koji provjerava i ocjenjuje izvješća, metode te daje stručno i neovisno mišljenje. Prema subjektu koji provodi reviziju može se podijeliti na državnu, internu i eksternu reviziju. Napretkom tehnologije u bankarskom sustavu, upotreba interne revizije postaje sve veća u svim bankama bez obzira na njihovu veličinu. Uz povećanje poslovanja potrebno je minimizirati nastajanje rizika, uklanjanjem rizika pruža se sigurnost rasta i razvoja svih poslovnih aktivnosti. Odnos nadzornog tijela i interne revizije treba se temeljiti na dobroj komunikaciji, jer bez takve komunikacije interni revizor ne može donositi odluke o događajima s kojima nije upoznat te tako ne može utjecati na minimiziranje rizika. Interna revizija kao sastavnica banaka predstavlja pomoć menadžmentu te kao takva ima za zadatak analizirati, usklađivati, ocjenjivati i ispitivati cjelokupno poslovanje banaka. Interni revizori kroz svoje djelovanje trebaju biti neovisni i samostalni kako bi donijeli objektivne primjedbe, preporuke te takvo nadziranje sustava sigurnije otklanja pogreške i prijevare u poslovanju. Internim revizorima je pružena mogućnost dodatnog educiranja uvođenjem novih zakonskim propisa. Interna revizija se može formirati kao samostalni odjel ili kao sastavnica već postojećeg odjela unutar poduzeća, dio odjela financija, kontrolinga, računovodstva i slično. Posao interne revizije mora biti planiran, kontroliran, tako se razlikuju tri vrste planova unutarnje revizije, dugoročni, kratkoročni i funkcionalni planovi. Izvješće o radu interne revizije sastavlja se minimalno jedanput godišnje. Banka kao financijska institucija mora provoditi sve prethodno spomenute sastavnice. Ulaskom u Europsku Uniju, Republika Hrvatska zajedno s hrvatskim bankama je morala uskladiti svoju internu reviziju s pravilima koja su joj zakonima propisana. Takvim propisima interna revizija je poboljšana u smislu strožeg nadziranja i kontroliranja. Djelokrug interne revizije se razvija i širi, tako je danas interna revizija postala nezamjenjiv interni nadzorni mehanizam.Business analysis of companies and banks is carried out using financial reports. Audit is a procedure that verifies and evaluates reports, methods and gives a professional and independent opinion. According to the auditing subject it can be divided into national, internal and external audits. By advancing technology in the banking system, the use of internal auditing is becoming increasingly bigger in all banks regardless of their size. With the increase of business, it is necessary to minimize the risk formation, because it ensures the security of growth and development of all business activities. The relationship between the supervisory body and the internal audit should be based on good communication, because without such communication, the internal auditor cannot make decisions about events with which he or she is unfamiliar and thus cannot influence the risk minimization. Internal audit as a component of banks is an aid to management and as such it has the task of analyzing, harmonizing, evaluating and examining the entire banking business. Internal auditors through their work should be independent in order to make objective remarks and recommendations, so such monitoring of the system can eliminate mistakes and frauds in business more safely. Internal auditors have been given the option of additional education by introducing new legislation. Internal auditing can be formed as an independent department or as a component of an existing department within an enterprise, part of a finance department, controlling, accounting, and so on. Internal audit work has to be planned and controlled, so there are three types of internal audit plans: long-term, short-term and functional plans. The internal audit report is compiled at least once a year. A bank as a financial institution must carry out all of the above mentioned components. By joining the European Union, the Republic of Croatia, together with Croatian banks, had to align its internal audit with the rules that were prescribed by law. Internal audit has been improved by such regulations, in terms of stricter monitoring and control. The scope of internal audit is developing and expanding, so today's internal audit has become an irreplaceable internal control mechanism