Management on a human resource

Jovanova, Blagica and Kostadinovski, Aleksandar (2012) Management on a human resource. In: International Scientific Conference: Faces of the Crisis, Mart, 2012, Skopje.

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Abstract

The expertise is mainly in the sphere of auditing, although the internal auditing departments within large organizations often involve other professionals, such as engineers and IT professionals. Considering the EU member countries and the organizations which offer public services, the auditing sector is regularly completed with cadre from the fmancial sector and other servicing sectors. In this way, they provide sufficient accounting and technical expertise within the auditing sector. The objectives, authorizations and liability ofthe internal auditing department should be defmed in one written document (Statutory). The auditing manager should require this document to be acknowledged by the top management and accepted by the Board of Directors. The Statutory herein should: (a) defme the position ofdepartment within the organization; (b) provide appropriate authorizations for evidence, staff and physical property access, relevant to auditing performance; and (c) to defme the scope of internal auditing activities. The relevant auditing fmdings may include some irregularities, illegal activities, mistakes, errors, inefficient working, losses, conflict of interests, and weaknesses of the controlling mechanisms. After these fmdings are analyzed along with the top management, the Manager of the Internal Auditing Department shall notify the Board about the auditing fmdings, regardless they have been resolved in an appropriate way. The management liability is to make a resolution in reference to the appropriate measures that need to be undertaken in relation to the relevant auditing fmdings. The top management may decide to assess the risk arising from this kind of situation in case of incorrect managing due to cost decrease or because ofother reasons.

Item Type: Conference or Workshop Item (Paper)
Subjects: Social Sciences > Economics and business
Divisions: Faculty of Economics
Depositing User: Blagica Koleva
Date Deposited: 27 Nov 2012 12:37
Last Modified: 10 Jun 2013 10:13
URI: http://eprints.ugd.edu.mk/id/eprint/2220

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