Interna revizija kao profesija

Behind every successful company there are well established goals, strategies and policies. In implementing company goals, strategies and policies, an increasingly important role is attributed to internal auditing. Internal auditing is an independent function in a company, for the purpose of conducting controls of a company’s entire business, such as testing and evaluating effectiveness of set internal controls, identification of risks threatening the company as well as advising the company’s management organs in terms of improving business results and achieving the set goals. The function of internal audits can undertake the above-mentioned activities and successfully tracking all changes occurring in an environment, under the condition that internal auditors are familiar with the legislative framework for undertaking internal auditing and they should also continually undergo training and education. The goal of the paper is the highlight the importance of internal auditing as a profession. This paper intends to present the development of internal audits in the world and compare it to current developments in Croatia. Also, the most important part of the paper is highlighting the legislative framework which regulates the internal auditing profession and presenting the current position of internal auditing as a profession in Croatia.