出版社：Visoka poslovna škola strukovnih studija, Novi Sad
摘要：The internal audit area of application differs according to management needs and demands,as well as the structure and the size of a company.Besides examination of bookkeeping information,law synchronization check,criminal action and mistakes discoveries,internal audit is more and more directed towards risk management process in order to respond to the demands of uncertain business and to secure adequate business decisions making for management.This paper examines the role of internal audit in companies' risk management that is represented in examination and evaluation of risk management processes,with the aim of decreasing risk to an acceptable level for a company.Besides that,internal audit can support the management in configuration and establishing more efficient,improved risk management process.In order to ensure independence and objectiveness of internal audit operation,activities and responsibilities of management and internal audit are clearly defined.
其他摘要：U zavisnosti od potreba i zahteva menadžmenta,kao i od strukture i veličine preduzeća,područje delovanja interne revizije se razlikuje.Pored ispitivanja knjigovodstvenih podataka,provere usklađenosti sa zakonom,otkrivanja kriminalnih radnji i grešaka,inte
关键词：internal audit; risk management;area of application; responsibility
