institute of internal auditors in b&h - Udruženje internih revizora BiH

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Dr. Matthias Kopetzky, CPA, CFE, CIA “Does the gender-mix in the workplace have a potential influence on corruption?” In Oktober 2010 IIA-Austria started a research project based on a europe-wide online-survey. We asked the community of the european Internal Auditors about their experiences regarding corruption and the observed involvement of women and men in those cases. We also asked for professional estimation if the percentage of women in a specific workgroup or organisation would have an influential effect on the probability, that corruption schemes will evolve. Based on the results of the study there could be developed interesting new insights and suprising preventive methodes against corruption. Daniela Danescu, CIA, CGAP, Senior Consultant of the Interim Audit Management in the Netherlands "The Capability Maturity Model for Internal Audit (IA-CM)" The Research Foundation of the Institute of Internal Auditors released a Capability Maturity Model for Internal Audit Departments which includes a tool to enable a self assessment of the current maturity level, and what next steps need to be taken to reach the next level.The presentation starts with an introduction of the model, including an explanation of all the different levels. Based on this model/ template you will be able to assess the level of maturity of the internal audit function in your organization. The next step is to determine what needs to be done to go to a higher level of maturity for the internal audit function in their organizations. This IA-CM is tailored to the public sector, but most of it is applicable to the private sector also. Prof. dr. Zlatko Stefanović, Union University in Belgrade "The financial statements and basic capital" Prof. dr. Mersida Suceska, Faculty of Criminology, Criminology and Security Studies, Sarajevo "The role of internal control in the prevention of economic crime " Regulations on basic capital regularly provide capital preservation obligation. For this purpose financial statements should show the real value of capital. Regulations on basic capital regularly provide capital preservation obligation. For this purpose financial statements should show the real value of capital. Shares or stock must have behind themselves a real, material value and not fictitious one. This paper addresses the problem of expressing the exact value of the fixed capital in a situation where a company has its own shares or stock in the financial statements. In addition, the paper deals with the running value of the equity in the financial statements and the ability to get an accurate picture of its value. The later is particularly interesting for small companies. Given that finance capital requirement for developing economies, it is a financial crime most perfidious form of appropriating other people's property. With this money is the easiest form of appropriation and covering their tracks, and banks and financial institutions are the locations where they are located notes and documentation for the perpetrators of financial crime. Successful and effective struggle against the forms of economic crime is achieved not only repressive but also primarily through preventive measures. Prevention includes adequate involvement in preventing and combating economic crime, where it is important that there is interest by the Management of the company internal control and audit to prevent the exercise of criminal acts and other violations of law and to cooperate with the authorities of the detection, prosecution and adjudication of the application of certain means of protection. 10
Višnja Komnenic, univ.spec. inf., dipl. ing. el. "ICT Security Audit according ISO 27001 and 27002 " In all modern companies that rely on information system in ther operations, there is a need for for internal audit of IT system safety. The whole auditing process as well as IT security auditing depends on the concept of internal controls in all parts of business. Top management must be assured that the company IT systems operates in a controlled environment and that the adequate controls are in place. Exactly of that the clear vision of the future of providing IT security audits can be perceived, as well as the future development of IT audit profession. Sonja Jovanovic, Ernst & Young d.o.o. Beograd Natasa Vuksic, Ernst & Young d.o.o. Beograd "Code of ethics, comunication in internal audit" An effective Internal Audit function has to find the balance between risk, cost and value. Not having that balance results in sub-optimization creates a value gap. Issues could lie in the areas of enablement or competency, or both. From an enablement perspective, Internal Audit may not be aligned with the business risks, may be using out-of-date technology or may not know how to prioritize effectively. In terms of capabilities, the Internal Audit function may not have the industry insight and functional insight it needs. It may have inflexible staffing models. Or it may lack skills in specific areas, such as tax or IT. Both types of gaps can limit Internal Audit’s ability to operate at higher levels. Identifying these challenges — and establishing solutions to address them — will form the foundation of the business case for change. Prof. dr. Vera Leko dr. Danica Leko "Contol of public finances" Studies on issues of public finances’ controls on international level, and especially in Serbia, are covered in this paper. By analyzing world trends in the sphere of public assets’ control, it can be concluded that currently there is almost no county without some kind of state control over public finances. In most of the countries, supervision over public assets is under direct or indirect supervision of the Parliament. Parliament, as the highest Regulatory body approving the level of public assets (incomes and expenses) is controlling annual financial reports as well as the efficiency of national asset consumption. Studies of this subject on international level are showing that each country within their own scope of controls is giving special contribution on establishment of internal control system. In western developed countries, this internal professional control mechanism over the public asset is done by the internal control. In order to put in place this control, most of the parliaments abroad have brought laws on public assets’ audit, which is therefore becoming professional control function. 11
Page 1: INSTITUTE OF INTERNAL AUDITORS IN B
Page 4 and 5: Alma Delic, chairwoman of IIA Bosni
Page 6 and 7: Dr. Dragan Kulina, Chief internal a
Page 8 and 9: Angela Witzany, Chairwoman of IIA A
Page 12 and 13: Zineta Redzepagic, dipl. pol. "Huma
Page 14 and 15: 07:30—09:00— Registation 09:00
Page 16 and 17: Section B— Public sector and nonp
Page 18 and 19: Mjesto održavanja: HOTEL SARAJEVO,
Page 20: Institute of Internal Auditors in B

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