The influence of internal audits on the business activities of companies

Interna revizija ima važnu ulogu u poslovanju poduzeća. Osim što vrši nadzor nad radom internih kontrola, nastoji eliminirati rizik koji je neizbježan kod svakog poslovnog subjekta. Važno je od niza informacija izabrati najmanje rizičnu analizirajući pri tome njezine buduće potencijalne učinke i na koncu je prihvatiti i realizirati u vremenu kada se očekuje njezina najveća uspješnost. Interne kontrole predmet su interne revizije na način da se ustanovi u kojoj mjeri je poduzeće u dosadašnjem radu poslovalo u skladu sa Zakonima, propisima i načelima. Svako odstupanje smatra se propustom internih kontrola i isto će biti zabilježeno u revizorskom izvješću. Ono služi kako bi menadžmentu poduzeća pomoglo prikazati načine obavljanja dosadašnjih zadataka od strane odgovornih osoba. Odstupanje od propisanih normi bit će eliminirano i usklađeno na ispravan način. Pri revidiranju poduzeća jedna od temeljnih zadaća internog revizora je ustanoviti stupanj pravilnog načina poslovanja poduzeća. Pri tome, revizor za svaku nekorektnu radnju mora imati pisani dokaz o istoj kako bi se na koncu pri sastavljanju izvještaja mogao pozvati na prikupljenu dokumentaciju. Jasno je, revizor treba biti stručna i profesionalna osoba koja će svojim prijedlozima pomoći poslovnom subjektu najprije u zaštiti interesa i imovine vlasnika kapitala, a nakon toga i uspješnijem nastavku poslovanja. Pri tome je važno ne odstupati od pravila i normi, te etičkog ponašanja revizora.Internal audits significantly influence business activities of companies. They supervise the work of the internal controls and reduce risks taken by every business subject. It is crucial to choose the least hazardous option, thoroughly analyse its potential impact, and eventually, accept it and put in effect at the most beneficial moment. Internal audits are expected to evaluate the functioning of the internal controls whose task it is to conduct the busies activities in accordance with the law regulations and sound business principles. All deviations are regarded as failures or errors on the part of the internal controls and have to be noted down in the auditing report. This report is supposed to reveal the way in which business activities are conducted and the level of responsibility on the part of people in charge. The final purpose of audits is to eliminate all irregularities and illegal or inefficient practices. While conducting an audit and writing the final report the person in charge is supposed to enclose evidence in written form concerning every perceived irregularity. Evidently, it is essential that the auditor is a highly skilled and professional person capable of providing beneficial advice and guidelines regarding present business interests of the client and the more prosperous and efficient business practices in the future. However, it is of paramount importance that the process of auditing closely follows all international auditing standards as well as the widely accepted ethical norms