Interna revizija u IT okruženju
Internal Audit in the IT Environment
Author(s): Predrag Dragičević, Ana RajakSubject(s): Economy, Accounting - Business Administration, ICT Information and Communications Technologies
Published by: Finrar d.o.o Banja Luka
Keywords: internal audit; information technologies (IT); computer-assisted audit techniques (CAATs);
Summary/Abstract: The paper provides the literature review on the topic of opportunities and challenges of performing an internal audit in the context of information technologies and overall digital transformation of the economy nowadays, with very big sets of data. The research depicts computer-assisted audit techniques, naming advantages and challenges of their implementation. On one hand, both efficiency and effec-tiveness improvement joined with enhanced data processing reliability. On the other hand, the required expertise and potential technical issues. Which way to go?
Journal: Financing - naučni časopis za ekonomiju
- Issue Year: 11/2020
- Issue No: 3
- Page Range: 61-69
- Page Count: 9
- Language: English, Serbian