Peningamál - 01.03.2004, Blaðsíða 96

PENINGAMÁL 2004/1 95
Lög um Seðlabanka Íslands kveða einnig á um ár-
legra ytri endurskoðun á vegum Ríkisendurskoðunar.
6. Lokaorð
Niðurstaða þessa er að eftirlit er mikilvægur þáttur
góðra stjórnunarhátta. Stjórnendur nota eftirlitskerfi
sér til aðstoðar við að tryggja að settum markmiðum
sé náð.
Innri endurskoðun eykur virði stofnunarinnar
með því að leggja mat á eftirlitskerfin og gefa banka-
stjórn og stjórnendum skýrslur um ástand þeirra.
Þessir aðilar nota upplýsingarnar síðan sem mæli-
kvarða á „heilbrigði“ stjórnkerfisins. Innri endur-
skoðun auðveldar þannig breytingar með því að veita
vitneskju um raunverulega stöðu stofnunarinnar og
hraða breytinganna sem eiga sér stað.
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Heimildir