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 Практични савети у Међународном оквиру за професионалну  праксу (МОПП) Практични савети помажу интерним  ревизорима у примени Дефиниције  интерне  ревизије, Етичког кодекса и Стандарда и промовишу добре праксе. Практични савети се баве приступом, методологијама и  разматрањима, али не и детаљним процесима и процедурама. Они укључују праксе које се односе на питања која су међународна, припадају оквиру  једне земље или специфичној индустрији, на посебне врсте ангажмана и правна или законска питања. Ауторска права © 2013 Института интерних  ревизора (IIA) 247 Maitland Ave., Altamonte Springs, FL 32701- 4201, USA. Сва права задржана. Ни  један део ове публикације  не сме се  репродуковати , чувати у системима за претраживање  или емитовати у било кавом облику електронски, механички, фотокопирањем, снимањем или на други начин ако претходно није добијено писмено одобрење издавача . Институт интерних  ревизора објављује овај документ у информативне и образовне сврхе. Намера овог документа  је да обезбеди информације, али он није замена за правне или  рачуноводствене  савете. Институт интерних  ревизора не даје такве савете те не гарантује било каве правне или  рачуноводствене   резултате на основу објављивања  овог документа. У случају правних или  рачуноводствених  проблема потребно потражити помоћ стручног лица. Copyright © by The Institute of Internal Auditors, Inc. All rights reserved. 1  

Prakticni Saveti 17.09.2013

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    Copyright by The Institute of Internal Auditors, Inc. All rights reserved. 1

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    Copyright by The Institute of Internal Auditors, Inc. All rights reserved. 126