Hvaležen sem vam, da ste se odločili za udeležbo na 9. mednarodni konferenci Združenja notranjih revizorjev Slovenije - IIA Inštituta. Tokrat, v skladu z naslovom in trenutno situacijo glede COVID-19, v popolnoma virtualni izvedbi.V decembru 2019 sem prevzel vodenje Združenja notranjih revizorjev Slovenije - IIA Inštituta od dolgoletne predsednice mag. Polone Pergar Guzaj, ki je Združenje vodila od njegove ustanovitve, in ga pripeljala do pozicije, ko je Združenje postalo vodilna institucija na področju notranje revizije v Sloveniji. Ob tej priložnosti se mag. Poloni Pergar Guzaj iskreno zahvaljujem za delo, trud, vse kar je prispevala, da je Združenje notranjih revizorjev Slovenije - IIA Inštituta pripeljala na pozicijo, na kateri trdno stoji danes. Seveda pa ta uspeh ni trud samo enega, ampak brez dvoma celotne ekipe, zato se ob tej priložnosti zahvaljujem vsem članom upravnega odbora in izvršni direktorici, ki vseskozi delajo na promociji in razvoju stroke notranje revizije in pomagajo, da imate člani našega Združenja na voljo najnovejše novice in gradiva, ki so vam v pomoč tako pri vsakdanjem delu, kot tudi pri razvoju strokovnih znanj in veščin.Tema letošnje konference je bila izbrana že pred krizo COVID-19 in nosi naslov »Notranja revizija na razpotju«. Menili smo, da se bo notranja revizija tudi v Sloveniji v naslednjih letih morala prilagoditi okolju, v katerem deluje, ter novim in še hitrejšim spremembam pri poslovanju, posledično bo morda morala celo spremeniti paradigmo svojega delovanja. To je s prihodom COVID-19 postalo še bolj jasno.Kot vedno, smo tudi za tokratno konferenco izbrali vrhunske predavatelje različnih strok, saj moramo kot notranji revizorji poznati veliko različnih področij poslovanja in jih tudi znati kritično oceniti. Iskreno se zahvaljujem vsem predavateljem, ki so se odzvali na naše povabilo za sodelovanje na konferenci, še posebej pa s ponosom pozdravljam obe slavnostni govornici, in sicer prof. dr. Lučko Kajfež Bogataj, so-prejemnico Nobelove nagrade za mir, in predsednico IIA Global, Janitho John. Ponosen sem, da je tokratna konferenca prav zaradi virtualne izvedbe tudi mednarodno najbolj raznolika konferenca do sedaj, saj imamo obiskovalce iz več kot šestih držav. S tem sledimo našemu cilju, da postanemo vodilni lokalni IIA inštitut v regiji za notranjerevizijsko stroko.V prihodnje bomo nadaljevali z našim poslanstvom, da širimo vrednost in pomembnost notranje revizije v vsaki organizaciji in prispevamo k razvoju strokovnosti notranje revizije v Sloveniji. Na tem področju smo v letošnjem letu že okrepili dejavnosti, in jih bomo v prihodnje še bolj z raznovrstnimi usposabljanji na različnih področjih. Želimo, da naši člani dobite najnovejše znanje in prakse vodilnih svetovnih organizacij in podjetij ter vpeljujete prakse, ki dodajo vrednost vašim organizacijam.Na koncu bi vam rad zaželel prijetno, tokrat virtualno konferenco, ki bo kljub spremenjenim okoliščinam zagotovo zanimiva in drugačna. Drugo leto bomo, upamo, že zbrani v živo. Verjamem pa, da bodo teme letos in obljubljam tudi naslednje leto zelo zanimive, navdihujoče in vedno malo provokativne!Hvala za vaše zaupanje in uživajte v konferenci!

Matej Drašček, Predsednik IIA Slovenija

Pozdravljeni dragi udeleženci, udeleženke 9. mednarodne konference Združenja notranjih revizorjev Slovenije - IIA Inštituta!

I am grateful that you have decided to join the 9th International Conference of The Association of The Internal Auditors of Slovenia - IIA Institute. This time, according to the theme of the conference and the current situation regarding COVID-19, a fully virtual event.In December 2019, I took the leadership of The Association of The Internal Auditors of Slovenia - IIA Institute from the long-standing President Ms. Polona Pergar Guzaj, who had led the Association since its establishment to the position where the Association became the leading institution in the field of internal audit in Slovenia. On this occasion, I sincerely thank Ms. Polona Pergar Guzaj for all the work, effort and everything she contributed to bring The Association of The Internal Auditors of Slovenia - IIA Institute where it firmly stays today. However, the success is not the effort of just one, but of the entire team, so I would like to take this opportunity to thank all the Board members and executive manager of The Association, who are constantly working to promote and develop the internal audit profession and help you, the members of our Association, have the latest news and materials which help you in your daily work as well as in the development of your expertise and skills.This year's conference theme was chosen before the COVID-19 crisis and is entitled “Internal Audit at a crossroads”. We believe that in the coming years the internal audit profession will have to adapt to the environment in which it operates, to new and even faster changes in business practices, and as a result it may even have to change the paradigm of its functioning. This became even clearer with the outbreak of COVID-19.As always, we have chosen top speakers from different disciplines for this conference, as we, as internal auditors, need to know many different areas of business and also be able to critically assess them. I sincerely thank all the speakers who responded to our invitation to participate in the conference, and I am especially proud to welcome both keynote speakers, Prof. Dr. Lučko Kajfež Bogataj, the joint recipient of the Nobel Peace Prize, and IIA Global President, Ms. Janitha John.I am proud that this conference, due to its virtual implementation, is the most internationally diverse conference so far, as we have visitors from more than six countries. In doing this, we are pursuing our goal of becoming the leading local IIA Institute in the region.In the future, we will continue with our mission to expand the value and importance of internal audit in each organization and to contribute to the development of the internal audit professional competence in Slovenia. We have already strengthened our activities in this field this year and we will continue to do so even more with a wide range of training in various areas. We want you, our members, to gain the latest knowledge and practices from the world's leading organizations and companies and to introduce practices that add more value to your organizations.Finally, I would like to wish you a pleasant virtual conference, which will certainly be interesting despite the changed circumstances. Hopefully we will all meet in-person next year. And I firmly believe, that all of this year’s topics and I promise you, also the topics that we will cover next year, will be interesting, inspiring and always a bit provocative!Thank you for your trust and enjoy the conference!

Matej Drašček, President of IIA Slovenia

Good morning ladies and gentleman, welcome to the 9th International Conference of The Association of The Internal Auditors of Slovenia - IIA Institute!

PETEK, 18. september

8:30 – 9:00 Uvodni nagovor: Leto 2020 kot prelomno leto IIA Slovenije Matej Drašček9:00 – 10:00 Ali se zavedamo tveganja podnebnih sprememb? prof. dr. Lučka Kajfež Bogataj10:00 – 10:15 Odmor10:15 – 10:45 Etični vidiki sodobne tehnologije dr. Dan Podjed 10:45 – 11:15 Kako izboljšati sodelovanje med zunanjimi in notranjimi revizorji? dr. Marko Čular*11:15 – 12:00 Vodja notranje revizije v prvi in drugi obrambni liniji - izzivi in rešitve dr. Röhrbein Stefan*12:00 – 13:00 Odmor za kosilo12:30 – 13:00 Predstavitev iAudit celovite rešitve za načrtovanje in izvajanje aktivnosti notranje revizije Gora, informacijske rešitve13:00 – 13:30 Ena na ena o kibernetski varnosti Uroš Žust13:30 – 14:15 Uspešna komunikacija revizije v "novi normalnosti" Tracie Marquardt, CPA*14:15 – 14:30 Odmor14:30 – 15:30 Nova podoba odpornosti Jenitha John, CIA, QIAL*15:30 – 16:00 Pogovor z Jenitho John in zaključek Jenitha John, CIA, QIAL*16:00 – 16:30 Predstavitev iAudit celovite rešitve za načrtovanje in izvajanje aktivnosti notranje revizije Gora, informacijske rešitve*

PROGRAM

* Predavanje bo potekalo v angleškem jeziku

3

FRIDAY. 18th of September

8:30 – 9:00 Welcome speech - Year 2020 as a milestone for IIA Slovenia Matej Drašček*9:00 – 10:00 Are we aware of the risks that climate change is bringing? prof. dr. Lučka Kajfež Bogataj***10:00 – 10:15 Break10:15 – 10:45 Ethical aspects of Modern Technology dr. Dan Podjed ***10:45 – 11:15 How to Improve the Cooperation between Internal and External Auditors? dr. Marko Čular**11:15 –12:00 The Chief Audit Executive in the 1st and 2nd Line of Defense – Challenges and Solutions dr. Röhrbein Stefan**12:00 – 13:00 Lunch break12:30 – 13:00 Presentation iAudit an online software solution to support risk-based internal audit processes. Gora, IT Solutions*13:00 – 13:30 One on one about cybersecurity Uroš Žust*13:30 – 14:15 Successful Audit Communication in the “New Normal” Tracie Marquardt, CPA**14:15 – 14:30 Break14:30 – 15:30 Reimagining Resilience Jenitha John, CIA, QIAL**15:30 – 16:00 Conversation with Jenitha John and conclusion Jenitha John, CIA, QIAL**16:00 – 16:30 Presentation iAudit an online software solution to support risk-based internal audit processes. Gora, IT Solutions**

* Lecture in Slovene** Lecture in English

*** Lecture in Slovene & Interpreter in English: click Interpretation in the webinar options and select a language channel

Lučka Kajfež Bogataj je svetovno priznana klimatologinja. Doktorirala je na Univerzi v Ljubljani, Biotehniški fakulteti, kjer je tudi redna profesorica in predstojnica Katedre za agrometeorologijo. Je tudi članica Medvladnega foruma za podnebne spremembe (IPCC) v Ženevi, ki je prejela Nobelovo nagrado za mir.V Sloveniji velja za eno izmed pionirk pri raziskovanju vpliva podnebnih sprememb, predvsem njihovega vpliva na rast in kmetijsko pridelavo. Problematiko aktivno predstavlja tudi s poljudnimi objavami.Leta 1988 je s soavtorjem prejela Nagrado Sklada Borisa Kidriča za originalne prispevke k dinamičnemu modeliranju produkcijske organske mase v odvisnosti od okolja v lokaciji in širšem prostoru. Leta 2008 ji je takratni predsednik Slovenije Danilo Türk podelil red za zasluge »za odmevno znanstveno delo na področju proučevanja podnebnih sprememb ter njeno predanost varovanju okolja«.

Ali se zavedamo tveganja podnebnih sprememb?

Človeški vpliv na podnebni sistem je jasen in nedavne antropogene emisije toplogrednih plinov so najvišje v zgodovini. Že opažene podnebne spremembe so močno vplivale na človeške in naravne sisteme. Oceani so zakisani, zemlja je pod pritiskom, tla propadajo, pridelki postajajo manj hranljivi, puščava se širi, ledeni pokrovi se talijo in gladina morja narašča ter uničujemo biotsko raznovrstnost. Nadaljevanje emisij toplogrednih plinov bo povzročilo nadaljnje segrevanje in dolgotrajne spremembe vseh komponent podnebnega sistema, kar bo povečevalo verjetnost hudih, vsesplošnih in nepopravljivih vplivov na ljudi in ekosisteme. Omejevanje podnebnih sprememb bi zahtevalo znatno in trajno zmanjšanje emisij toplogrednih plinov, kar bi lahko skupaj s prilagajanjem omejilo tveganje podnebnih sprememb. Prilagajanje in ublažitev sta komplementarni strategiji za zmanjševanje in obvladovanje tveganj podnebnih sprememb. Znatna zmanjšanja emisij v naslednjih nekaj desetletjih lahko zmanjšajo podnebna tveganja v 21. stoletju in pozneje ter povečajo možnosti za učinkovito prilagajanje. Številne možnosti prilagajanja in blaženja lahko pomagajo pri reševanju podnebnih sprememb, vendar nobena posamezna možnost sama po sebi ne zadostuje. Učinkovito izvajanje je odvisno od politik in sodelovanja na vseh ravneh in ga je mogoče izboljšati z integriranimi odzivi, ki povezujejo prilagajanje in blaženje z drugimi družbenimi cilji.Podnebne spremembe se ne upočasnjujejo in ne delujemo dovolj hitro, da bi izvedli daljnosežno preobrazbo, potrebno za njihovo reševanje. Nikoli ni bil razkorak med resničnostjo in dejanji večji - ostaja velik razkorak med ambicijami po Pariškem sporazumu in tem, kje mora biti svet leta 2030. Revizorji imajo pomembno vlogo pri spodbujanju odgovornosti na skoraj vseh področjih delovanja vlade in drugih institucij. Podnebne spremembe niso nobena izjema. Revizorji morajo torej imeti dovolj znanja in kompetenc, da lahko ocenijo, ali so vlade/podjetja izpolnili svoje zaveze glede zmanjševanja emisij toplogrednih plinov in prilagajanja podnebnim spremembam.

Prof. dr. LUČKA KAJFEŽ BOGATAJ, redna profesorica na Univerzi v Ljubljani

Lučka Kajfež Bogataj is a world-renowned climatologist. She obtained her Phd at the University of Ljubljana, Biotechnical Faculty where she is also a full professor and the Head of the Department of Agrometeorology. As a member of the Intergovernmental Panel on Climate Change (IPCC) team in Geneva, she became a joint recipient of the Nobel Peace Prize.In Slovenia she is recognized as one of the pioneers in researching the impact of climate change, especially its impact on growth and agricultural production. She actively presents the issue with publication of popular articles.In 1988 she and her co-author received the Boris Kidrič Fund Award for original contributions to dynamic modelling of production organic mass in relation to the environment in the location and wider space. In 2008, the then President of Slovenia Danilo Türk conferred on her the Order of Merit “for her far-reaching scientific work in the field of studying climate change and her dedication to protecting the environment”.

Are We Aware of the Risk the Climate Change Is Bringing?

Human influence on the climate system is clear, and recent anthropogenic emissions of greenhouse gases are the highest in history. Already observed climate changes have had widespread impacts on human and natural systems. The oceans are acidifying, the land is under pressure, the soil is degrading, crops are becoming less nutritious, desertification is spreading, the ice caps are melting and sea level is rising, and we are destroying biodiversity. Continued emission of greenhouse gases will cause further warming and long-lasting changes in all components of the climate system, increasing the likelihood of severe, pervasive and irreversible impacts for people and ecosystems. Limiting climate change would require substantial and sustained reductions in greenhouse gas emissions which, together with adaptation, can limit climate change risks. Adaptation and mitigation are complementary strategies for reducing and managing the risks of climate change. Substantial emissions reductions over the next few decades can reduce climate risks in the 21st century and beyond and increase prospects for effective adaptation. Many adaptation and mitigation options can help address climate change, but no single option is sufficient by itself. Effective implementation depends on policies and cooperation at all scales, and can be enhanced through integrated responses that link adaptation and mitigation with other societal objectives.Climate change is not slowing down, and we are not acting with enough urgency to implement the far-reaching transformation needed to address it. Never has the gap between reality and action been greater - there remains a huge gap between ambition under the Paris Agreement and where the world needs to be in 2030. Auditors have an important role to play in promoting accountability in virtually all areas of government and other institutions activity. Climate change is no exception. So the auditors must have enough knowledge and competences to be able to assess whether governments/companies had met their commitments to reducing greenhouse gas emissions and adapting to climate change.

LUČKA KAJFEŽ BOGATAJ, PhD, Full Professor at the University of Ljubljana

Dr. Dan Podjed je antropolog, ki si je za poslanstvo zadal razvoj ljudem in okolju prijaznih tehnologij. Zaposlen je kot znanstveni sodelavec Znanstvenoraziskovalnega centra SAZU in raziskovalec na Inovacijsko-razvojnem inštitutu Univerze v Ljubljani, poučuje pa na Filozofski fakulteti Univerze v Ljubljani. Od 2010 do 2018 je vodil Mrežo za aplikativno antropologijo Evropskega združenja socialnih antropologov ter z njo zasnoval osrednjo evropsko prireditev za promocijo antropologije Why the World Needs Anthropologists (Zakaj svet potrebuje antropologe), ki jo prirejajo od leta 2013. Leta 2019 je izdal knjigo z naslovom Videni, v kateri pojasni, zakaj se s pomočjo sodobnih tehnologij vse več razkazujemo in opazujemo.

Etični vidiki sodobne tehnologije

Kakšna bo prihodnost človeštva? Ali bomo ljudje lahko tekmovali z eksponentnim tehnološkim napredkom? Ali bo vzpon umetne inteligence pomenil sestop »mislečega človeka«, torej vrste Homo sapiens, z namišljenega planetarnega prestola? Bo umetna inteligenca podjetja, vladne in nevladne organizacije in morda kar celoten planet upravljala bolje od človeka? To je nekaj vprašanj, na katera bomo skušali odgovoriti v predavanju. To bo posebej izpostavilo etične vidike razvoja novih tehnologij, opisalo priložnosti za trajnostno sobivanje človeške in umetne inteligence ter opozorilo na potencialne grožnje človeštvu v času Industrije 5.0. V predavanju bodo podani še praktični napotki za razvoj »humanih tehnologij«, ki bodo izdelane po meri ljudi in njihovih kognitivnih sposobnosti in bodo prispevale k izboljšanju medosebnih odnosov v skupnostih ter boljšemu razmerju med ljudmi in naravnim okoljem. Že zdaj je jasno, da bo za razvoj takšnih tehnologij ključno sodelovanje med inženirji, družboslovci, humanisti, naravoslovci in drugimi strokovnjaki. Zgolj ena znanstvena veda namreč ne bo mogla rešiti ene najbolj zapletenih ugank sodobnega časa: kako na etičen način uskladiti sobivanje ljudi in tehnologij.

dr. DAN PODJED, docent na Filozofski fakulteti Univerze v Ljubljani, znanstveni sodelavec Inštituta za slovensko narodopisje ZRC SAZU

Dan Podjed, PhD, is an anthropologist who set himself the mission to develop people and environmentally friendly technologies. He is employed as a research associate at the Research Centre of the Slovenian Academy of Sciences and Arts and as a researcher at the Innovation and Development Institute of the University of Ljubljana, and lectures at the Faculty of Arts of the University of Ljubljana. Between 2010 and 2018, he led the Applied Anthropology Network of the European Association of Social Anthropologists and at that time, in the aim to promote anthropology, he designed a central European event Why the World Needs Anthropologists, which has been held since 2013. In 2019, he published a book entitled Videni (Seen), in which he explains why we are increasingly showing off and observing ourselves with the help of the modern technologies.

Ethical aspects of modern technology

The lecture will provide practical guidance for the development of “human technologies” that will be designed to people and their cognitive abilities and will contribute to improving interpersonal relationships in communities and a better relationship between people and the natural environment. It is already clear that cooperation between engineers, social scientists, humanists, natural scientists and other experts will be crucial for the development of such technologies. Only one science will not be able to solve one of the most complex puzzles of modern times: how to reconcile the coexistence of people and technologies in an ethical way.

DAN PODJED, Phd, Assistant Professor at the Faculty of Arts, University of Ljubljana, Research Fellow at the Research Centre of the Slovenian Academy of Sciences and Arts

Dr. Marko Čular je docent na Ekonomsko-poslovno-turistični fakulteti v Splitu (Oddelek za računovodstvo in revidiranje). Objavil je veliko znanstvenih in strokovnih člankov v priznanih mednarodnih znanstvenih in domačih strokovnih revijah, sodeloval na več kot tridesetih mednarodnih in domačih konferencah. Je dejaven član Inštituta za notranje revizorje Evropskega računovodskega združenja, Evropske konfederacije inštitutov za notranjo revizijo, Hrvaškega društva operativnih raziskav, Hrvaškega združenja računovodij in finančnih strokovnjakov ter Inštituta za notranje revizorje Hrvaška. S strani Hrvaškega združenja računovodij in finančnih strokovnjakov je bil nagrajen za delo na področju revizije.

Kako izboljšati sodelovanje med notranjimi in zunanjimi revizorji?

Med notranjimi in zunanjimi revizorji je potrebno dobro sodelovanje in usklajevanje. S stališča podjetja se cilji notranjih in zunanjih revizorjev razlikujejo, vendar pri doseganju posebnih ciljev na posameznih področjih dela vendarle obstajajo interakcije in sodelovanje. Koristi in sinergije, ki jih je mogoče doseči s sodelovanjem notranje in zunanje revizije, so priznali tudi ustrezni strokovni organi. Učinkovita komunikacija med notranjimi in zunanjimi revizorji ustvarja okolje, v katerem so zunanji revizorji lahko obveščeni o pomembnih zadevah, ki bi lahko vplivale na izvedbo in uspešnost zunanje revizije. Zunanji revizorji lahko s svojim znanjem in dejavnostmi podajo priporočila za izboljšanje notranje revizije, uspešno delovanje notranje revizije pa zmanjša tveganje nadzora in neposredno vpliva na obseg, vrsto in naravo dela zunanjega revizorja. Notranji revizorji lahko uporabljajo in se zanašajo na rezultate zunanjih dajalcev zagotovil in izvajalcev svetovalnih storitev. V skladu s standardom 2050 si vodja notranje revizije izmenjuje informacije, usklajuje dejavnosti in razmisli o zanašanju na delo drugih notranjih in zunanjih ponudnikov storitev dajanja zagotovil in svetovanja, da se zagotovi ustrezno pokritje in čim bolj zmanjša podvajanje aktivnosti. Revizijske komisije imajo ključno vlogo pri sodelovanju med notranjimi in zunanjimi revizorji. Odgovorni so za nadzor učinkovitosti notranjih kontrol in sistema obvladovanja tveganj družbe. Zato je v njihovem interesu, da vzpostavijo združljive odnose med različnimi mehanizmi korporativnega nadzora, tako znotraj kot zunaj podjetja.

Dr. MARKO ČULAR, docent na Fakulteti za ekonomijo, poslovne študije in turizem, Univerza v Splitu

Marko Čular, PhD, is Assistant Professor at the Faculty of Economics, Business and Tourism Split (Department of Accounting and Auditing). He has published a significant number of scientific and professional papers in recognized international scientific and domestic professional journals, he has participated in more than thirty international and domestic conferences. He is an active member of The Institute of Internal Auditors, European Accounting Association, European Confederation of Institutes of Internal Auditing, Croatian Operational Research Society, The Croatian Association of Accountants and Financial Professionals and Institute of Internal Auditors Croatia. He has been awarded by The Croatian Association of Accountants and Financial Professionals in the field of auditing.

How to Improve the Cooperation between Internal and External Auditors?

Good cooperation and coordination is needed between internal and external auditors. From the company’s point of view, the goals of the internal and external auditors differ, however there are interactions and cooperation that exist in achieving specific goals in some individual areas of work. The benefits and synergies that can be achieved through the cooperation of internal and external audit have also been recognized by relevant professional bodies. Effective communication between internal and external auditors creates an environment in which external auditors can be informed of important issues that may affect the performance of external auditors. External auditors can use their knowledge and activities to make recommendations for improving the internal audit, and the successful functioning of the internal audit reduces the risk of control and directly affects the scope, type and nature of the external auditor's work. Internal auditors can use and rely on the work of external assurance providers and advisory services. Under Standard 2050, CAE shares information, coordinates activities, and considers relying upon the work of other internal and external assurance and consulting service providers to ensure proper coverage and minimise duplication of efforts. Audit committees play a key role in cooperation between internal and external auditors. They are responsible for overseeing the effectiveness of internal controls and risk management system of the company. Therefore, it is in their interest to establish compatible relationships among the various corporate oversight mechanisms, both inside and outside the company.

MARKO ČULAR, Phd, Assistant Professor at the Faculty for Economics, Business and Tourism, University of Split

Stefan je doktoriral iz ameriških študij. Kot vodja je delal na različnih področjih, preden se je leta 1999 začel ukvarjati z notranjo revizijo in obvladovanjem tveganj. Specializiran je za področje goljufij in skladnosti, od leta 2016 pa je vodja varnosti in kriznega upravljanja. Ustanovil je in aktivno deluje v različnih družbenih organizacijah in klubih (Leipzig Houston Sister City Association, Club International).

Vodje notranje revizije v prvi in drugi obrambni liniji – izzivi in rešitve

Vodje notranje revizije v funkcijah prve in druge linije:• kritično vrednotenje razlogov, pravnih omejitev, teorije revizije in poslovne realnosti, prednosti in slabosti biti odgovoren za

več kot le funkcijo notranje revizije • razprava o dovoljenih dodatnih nalogah in odgovornostih,• kako spremeniti s tem povezane izzive v dodano vrednost za organizacijo.

Dr. RÖHRBEIN STEFAN, vodja notranje revizije v Mibrag

Stefan got his PhD in American Studies. He worked as a manager in various professions before engaging in internal audit and risk management in 1999. He specializes in fraud and compliance and has been the head of security and crisis management since 2016. He has founded and actively works in various social organisations and clubs (Leipzig Houston Sister City Association, Club International).

The Chief Audit Executive in the 1st and 2nd Line of Defense - Challenges and Solutions

• A critical evaluation of causes, legal limitations, audit theory and business reality, pros and cons of being in charge for more than just internal audit function,

• Discussion of ‚permissible‘ additional assignments and responsibilities,• How to turn the challenges associated with this into added value for the organization.

RÖHRBEIN STEFAN, PhD, Head of Internal Audit at Mibrag

Uroš je direktor v oddelku Upravljanja organizacijskih tveganj za področje Južno vzhodne Evrope pri PwC Slovenija. Ima več kot 15 let izkušenj iz področij revizije informacijskih sistemov, kibernetske varnosti, varnostnih pregledov, upravljanja tveganj, korporativnega upravljanja in zagotavljanja skladnosti v širokem spektru industrij. Pred PwC je zadnjih 10 let delal za Deloitte & Touche, prvih 5 let na Slovenskem trgu, nato pa še 5 let v Las Vegasu v ZDA, kjer se je specializiral za revizije po standardih PCAOB ter kibernetsko varnost v finančnem in igralniškem sektorju.Uroš je Diplomiran Ekonomist (smer Poslovna Informatika) na Ekonomski Fakulteti, Univerza v Ljubljani, pridobil pa je še nazive Preizkušeni Revizor Informacijskih Sistemov (PRIS) pri Slovenskem Inštitutu za Revizijo, Certified Information Systems Auditor (CISA) ter Certified Information Security Manager (CISM) pri ISACA, kot tudi Certified Information System Security Professional (CISSP) pri ISC2 in Project Management Professional (PMP) pri PMI. Hkrati je tudi akreditirani trener izobraževanj za certifikate CISA in CISM pri ISACA.Uroš zelo uživa v vlogi predavatelja ter mentorja mlajšim sodelavcem in kolegom iz poslovnih krogov. Njegova želja je, da bo po upokojitvi potoval po svetu in predaval na seminarjih, ter opravljal vlogo mentorja, saj je njemu na začetku njegove poslovne poti najbolj manjkalo ravno dobrih izobraževanj, ter izkušenj in sposoben mentor, ki bi mu pomagal na poslovnem področju.

Ena na ena o kibernetski varnosti

Pomembnost kibernetske varnosti se povečuje že dlje kot zadnje desetletje, trenutna situacija pa samo še dodatno poudarja zakaj si to področje zasluži toliko pozornosti. Pandemija COVID je prinesla nove izzive in nova tveganja zaradi sprememb načina kako opravljamo svoje delo. Nedavni dogodki so vplivali na veliko bolj intenzivno sprejemanje digitalizacije, s katero pa se je hkrati povečal tudi digitalni spekter, ki je potencialno lahko podvržen napadom.V tej prezentaciji bo predavatelj predstavil najnovejše trende na področju kibernetske varnosti, pojasnil zakaj bi vsa podjetja morala nasloviti kibernetsko varnost, predlagal kaj morajo podjetja narediti na področju notranjega programa kibernetske varnosti ter podrobneje opisal nekaj področij kibernetske varnosti, ki jih podjetja v praksi pogosto zanemarjajo.

UROŠ ŽUST, direktor upravljanja organizacijskih tveganj, PWC Slovenija

Uros is Risk Assurance Services director for South East Europe at PwC Slovenia. He has more than 15 years of experience working in information systems auditing, cyber security, security reviews, risk and governance, and standards compliance in a wide range of companies and entities such as financial institutions, private and public companies. Previously, he worked for Deloitte & Touche for 10 years, first 5 in Slovenia and the last 5 in US in Las Vegas where he specialized in PCAOB audits and cyber security in the gaming and financial sector.Uros has a BSc of economics (Business Informatics Major) from the Faculty of Economics, University of Ljubljana and has obtained Preizkušeni Revizor Informacijskih Sistemov (PRIS) at The Slovenian Institute of Auditors, Certified Information Systems Auditor (CISA) and Certified Information Security Manager (CISM) designations issued by ISACA, as well as the Certified Information System Security Professional (CISSP) by ISC2 and Project Management Professional (PMP) by PMI. He is also an ISACA CISA and CISM Accredited Trainer.Uros has two other professional passions – public speaking and mentoring younger professionals. His dream is that when he retires, he will travel around the world holding seminars, workshops and mentoring sessions that will help support younger professionals’ development as this was something he mostly lacked in the early years of his career.

One on One About Cybersecurity

The importance of Cyber Security is on the rise for over a decade and recent events are only highlighting why it deserves so much attention. The COVID pandemic brought new challenges and new risks due to the changes in our way of working. As recent events resulted in a significantly higher adoption of digitalization, the potential landscape for exploitation has broadened as well. This presentation will showcase the latest trends in cyber security, explain why all business should consider cyber security in their operation, provide suggestion on what companies should do on the level of internal cyber security processes and describe a few areas of cyber security that companies tend to ignore or forget about.

UROŠ ŽUST, Risk Assurance Services Director, PWC Slovenia

Tracie Marquardt je vodilna evropska strokovnjakinja za revizijsko komuniciranje. Tracie sodeluje z globalnimi notranjerevizijskimi organizacijami z namenom, da bi njihove ekipe zagotavljale boljše rezultate revizije in več dodane vrednosti deležnikom ter da bi pozitivno vplivale na produktivnost in donosnost organizacije. Njen strateški pristop k odličnosti komuniciranja naslavlja srž izzivov vsake ekipe. Vključuje razumevanje, kako posameznikovo dojemanje sveta vpliva na njegovo komunikacijo, kako je vzpostavljanje močnih, zaupanja vrednih odnosov ključnega pomena za vaš uspeh in kako vključevanje konceptov trženja spodbudi revizijske deležnike k ukrepanju.Tracie, pooblaščena državna računovodkinja v Kanadi, alumni Deloitte, je naredila specializacijo iz pooblaščenega računovodstva na Univerzi v Waterlooju. Bila je notranja revizorka v Kanadi, nato je 10 let preživela v finančni industriji v ZDA. Tracie je sodelovala z več kot 100 revizijskimi skupinami po vsem svetu ter svoje izkušnje in znanje predstavila na različnih konferencah za revizijo po Evropi in ZDA.

Uspešna komunikacija revizije v »novi normalnosti«

Današnja »nova normalnost« ni nekaj, kar bi si lahko predstavljali, ko smo pred komaj osmimi meseci pričakovali novo leto. Dejstvo je, da danes preživimo ure in ure v komuniciranju namesto osebno preko modernih tehnologij. Tak način komuniciranja bi nam lahko preprečil vzpostavljanje zaupanja vrednih poslovnih odnosov, učinkovito ukrepanje v primeru odziva na krizo in doseganje rezultatov revizije z dodano vrednostjo. Ampak ni treba, da je tako. Kaj lahko storite, da zagotovite svoj uspeh? Kaj počnejo vaši sodobniki in bi lahko njihove izkušnje uporabili tudi vi? V tej predstavitvi bomo raziskali preizkušene strategije, tehnike in spoznanja, ki vam bodo pomagale vzpostaviti uspešno rutino vodenja in komuniciranja v »novi normalnosti« leta 2020.

TRACIE MARQUARDT, CPA1

Tracie Marquardt is Europe’s leading Audit Communication Specialist. Tracie works with global internal audit clients to ensure their teams deliver better audit results and more added value to stakeholders, and to positively impact the organization’s productivity and profitability. Tracie’s strategic approach to communication excellence addresses the core challenges of any team. It includes understanding how an individual’s perception of the world impacts his communication, how building strong, trustful relationships is critical to your success, and how incorporating marketing concepts encourages audit stakeholders to take action. Tracie is a Canadian CPA and a Deloitte alum with a specialized degree in Chartered Accountancy from the University of Waterloo. She was an internal auditor in Canada before spending 10 years in the financial industry in the US. Tracie has worked with more than 100 audit teams around the globe and delivers keynote presentations at audit conferences in both Europe and the US.

Successful Audit Communication in the “New Normal”

Today’s “New Normal” is not something we could have ever imagined when we were celebrating the New Year just eight months ago. In fact, today we spend hours and hours communicating via modern technologies instead of in person. This could prevent us from building trustful business relationships, from taking effective action in response to the crisis, and from achieving valued-added audit results. But it doesn’t have to be this way. What can you do to ensure your success? What are your contemporaries doing that might work for you, too? In this session, we’ll explore proven strategies, techniques, and insights to help you establish successful leadership and communication routine in the “New Normal” of 2020.

TRACIE MARQUARDT, CPA1

1 Certified Public Accountant

JENITHA JOHN, CIA, QIAL

Jenitha John opravlja funkcijo predsednice upravnega odbora IIA Global v letih 2020-21. V tej vlogi deluje kot članica globalnega upravnega odbora, predsednica nadzorne komisije ter predsednica globalne skupščine IIA (Global Assembly). Ga. John je sicer izvršna direktorica Independent Regulatory Board for Auditors (IRBA) v Južni Afriki in ima več kot 26-letne delovne izkušnje v notranji reviziji, tudi na mestu vodje (Chief Audit Executive).V preteklih letih je ga. John prostovoljsko delovala kot podpredsednica upravnega odbora IIA Global ter v drugih funkcijah in telesih IIA Global povezanih z razvojem notranjerevizijske stroke. Poleg vodenja notranjerevizijske funkcije je Jenitha John v preteklosti nabrala številne izkušnje kot neizvršna direktorica v več zasebnih in javnih družbah. Trenutno deluje tudi kot neizvršna direktorica in vodja revizijskih komisij. Leta 2014 je prejela priznanje »South Africa's Internal Auditor of the Year«.Ga. John je pogosta gostja strokovnih konferenc po vsem svetu, na katerih je v preteklosti predavala o temah ko so: vloga notranje revizije v korporativnem upravljanju, sodelovanje pri dajanju zagotovil, ženske kot vodje, vpliv umetne inteligence in robotizacije na industrijo, pomen ključnih kazalcev uspeha. Ga. John se redno udeležuje mentorskih dogodkov, panelnih diskusij in strokovnih druženj ter je aktivna v izobraževanju mladih.Jenitha John je nosilka nazivov CIA in QIAL (Qualification in Internal Audit Leadership) ter nazivov Chartered Accountant in Chartered Director v Južni Afriki ter SEP – Senior Executive Program Harvardske poslovne šole. Ga. John je diplomirala na univerzi KwaZulu-Natal in opravila specializacijo s področij finančnega in managerskega računovodstva, davkov, revizije in ekonomije na University of South Africa.Jenitha John si je za temo svojega mandata predsednice upravnega odbora IIA Global izbrala moto »Nova podoba odpornosti« s katerim želi poudariti pomen agilnosti v vsakdanji praksi notranjih revizorjev, posebej še v času pandemije. To je tudi glavna tema njenega predavanja na konferenci IIA Slovenija.

predsednica upravnega odbora IIA Global

Nova podoba odpornosti

Odpornost. Beseda, ki se zdi še posebej primerna za čas, v katerem živimo. V širšem pomenu odpornost predstavlja sposobnost, da se po težavah hitro opomoremo. Za notranje revizorje in njihove organizacije bo doseganje odpornosti zahtevala pomembne premike in spremembe.Jenitha John, predsednica upravnega odbora IIA Global v letih 2020-21 zelo dobro pozna pomen odpornosti pri premagovanju težav in želi s svojim predavanjem deliti izkušnje, ki so posebej relevantne v času pandemije, ki nedvomno že in še bo spremenila notranjo revizijo.COVID-19 je drastično spremenil tveganja s katerimi se soočamo in notranje revizorje postavil pred številne nove izzive. Predavanje ge. John je namenjeno osvetlitvi načinov na katere lahko notranji revizorji odgovorimo na izzive in s tem pomagamo notranjerevizijski stroki ohraniti njeno relevantnost tudi v prihodnje.

Ključni poudarki predavanja so naslednji:• razumevanje ključnih vplivov pandemije covid na stroko notranje revizije,• pregled kaj smo v času pandemije delali prav in kaj narobe tako v stroki kot organizacijah,• pogled na potrebne spremembe v stroki,• pomen TACTT - technology, agility, collaboration, talent, tenacity za zagotovitev vzdržne prihodnosti stroke,• pregled Modela treh linij

JENITHA JOHN, CIA, QIAL

Jenitha John is 2020-21 Chair of the Institute of Internal Auditors (IIA) Global Board of Directors. In this role, John serves as an officer of the Global Board, is chairman of the Supervisory Committee, and presides over the Global Assembly. John is Chief Executive Officer at the Independent Regulatory Board for Auditors (IRBA). She has more than 26 years of experience in internal auditing, including as a Chief Audit Executive.Before becoming Chairman of The IIA Global Board, John’s volunteer roles included serving as the Global Board’s Senior Vice Chair (2019-20), as well as serving on the IPPF Relook Task Force, Committee of Research and Education Advisors, Financial Services Guidance Committee, and on the Global Board’s Executive Committee as 2018-19 Vice Chairman-Professional Certifications, and 2017-18 Vice Chairman-Professional Practices.John paralleled her executive role by having served as a non-executive director of both public- and private-sector entities. A seasoned executive with experience in industries ranging from utilities to telecommunications, agriculture, health care, insurance, automobile, information technology, and financial services, she currently serves as a non-executive director and Audit Committee Chairman of listed company boards in South Africa.Recognized as “South Africa’s Internal Auditor of the Year” in 2014, John has addressed conferences around the globe on a wide array of topics, such as internal audit’s role in governance, combined assurance, women in leadership, the impact of AI and robotics on industries, emerging issues in the financial services industry, and the value of key performance indicators. In addition, John actively participates in mentoring circles, panel discussions, and networking sessions throughout the world, and strongly believes in developing young minds.John is a Certified Internal Auditor (CIA) and has received the Qualification in Internal Audit Leadership (QIAL) designation. Other professional credentials include CA(SA), South African Institute of Chartered Accountants; CD(SA), Institute of Directors (Chartered Director); and SEP, Senior Executive Program, Harvard Business School. John received a bachelor’s degree from the University of KwaZulu-Natal and an Honors degree from the University of South Africa, majoring in financial accounting, management accounting, taxation, auditing and economics.For her chairman’s year theme, John chose “Reimagining Resilience” to emphasize the role agility plays in internal audit every day, but particularly during times of crisis.

Chairman of the Board of IIA Global

Reimagining Resilience

Resilience. It’s a word that seems particularly germane as the world navigates through the most challenging times in more than a century. Applied broadly, resilience is the capacity to bounce back or recover quickly from difficulties. For internal auditors and their organizations, resilience will demand far-reaching transformation. Jenitha John, CIA, QIAL, The IIA’s 2020-21 Chairman of the Global Board, is well-acquainted with the role resilience plays in overcoming challenges. With more than 26 years of experience in internal auditing, including as a Chief Audit Executive, and now as the Chief Executive Officer of South Africa’s Independent Regulatory Board for Auditors (IRBA), she seeks to share lessons that are particularly relevant during a global health crisis that is sure to transform internal audit – and, indeed, the world – in ways that most could never have imagined just a few short months ago. COVID-19 has drastically altered the risk landscape, posing significant new challenges for the internal audit profession. John’s presentation serves to illuminate the ways in which internal auditors can not only rise to the occasion but in so doing can help ensure the relevance and sustainability of the profession beyond these challenging times in which we live. Key areas of the presentation include:• Understanding the ways in which the pandemic has impacted the profession• A review of what went right and what went wrong, both within the function itself and within the organization• A look at how internal audit must adapt to the “new” tomorrow• A view of the importance of TACTT – technology, agility, collaboration, talent, tenacity – in creating a sustainable future• An overview of the Three Lines Model

Velika sponzorja:

Srednji sponzor:

Donatorja:

Mali sponzor:

Slovensko združenje za tveganja in zavarovanjaSlovenian Association of Risk and Insurance Management

Partnerji:

Predsednik: DRAŠČEK, Matej

Upravni odbor:

HRIBERNIK Aljaž

FINŽGAR Petra

GRUBAR Polona

HITI ŠKETA Mojca

HORVAT Mitja

MIKLAVČIČ Nataša

NIKOLIĆ Anita

PERGAR GUZAJ Polona

VEZJAK Jure

ŠTEFE Erna

Izvršna direktorica: LAHAJNER Mojca