Metodologija izveštavanja u internoj reviziji
Internal Audit Reporting Methodology

Summary/Abstract: The paper presents the methodology for preparing internal audit reports. The specificity of reporting in internal audit is that the form of the report is not prescribed, as is the case with the audit of financial statements. On the other hand, there are numerous recommendations on what an internal audit report must contain and how it should be prepared and presented. In order for an internal audit report to fulfill its purpose, it is necessary for it to be truthful, complete, timely and, in addition to general data, to contain a minimum of information related to findings, assessments, recommendations and agreed activities. This review paper presents the methodology for creating reports in such a way that the assessment is assigned in accordance with the number of identified findings according to the level of risk.

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