Znanje i kompetencije internih revizora kao indikator kvaliteta interne revizije
Knowledge and Competencies of Internal Auditors as an Indicator of Internal Audit Quality

Summary/Abstract: The quality of internal auditing represents a significant factor in contemporary corporate governance, with increasing attention being paid to the role of the human factor, namely the knowledge and competencies of internal auditors, in shaping its quality. The aim of this paper is to examine the impact of internal auditors’ competencies as an indicator of internal audit quality in organizations operating in the Republic of Serbia and Bosnia and Herzegovina. The empirical study was conducted on a sample of 285 respondents employed in the internal audit function, while internal audit quality was analyzed through five indicators. Data were collected using a structured questionnaire, and competencies were operationalized as a multidimensional construct encompassing formal qualifications, professional experience, continuous professional development, technological proficiency, and behavioral characteristics. Data analysis was performed using descriptive statistics and structural equation modeling based on the partial least squares method. The results indicate a high level of perceived internal auditors’ competencies and confirm a positive and statistically significant impact of competencies on internal audit quality, highlighting the importance of continuous investment in the development of internal auditors’ knowledge and skills in modern organizations.

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