IMPLEMENTACIJA SAVREMENIH TEHNOLOGIJA U PROCESE REVIZIJE U FUNKCIJI JAČANJA OTPORNOSTI EKONOMIJE
IMPLEMENTATION OF MODERN TECHNOLOGIES IN AUDIT PROCESSES IN ORDER TO STRENGTHEN THE RESILIENCE OF THE ECONOMY

Author(s): Kristina Peštović
Subject(s): Business Economy / Management, Accounting - Business Administration, ICT Information and Communications Technologies
Published by: Finrar d.o.o Banja Luka
Keywords: Audit; cloud technology; artificial intelligence;
Summary/Abstract: In the digital era, information technologies are becoming a key part of the modernization and improvement of business processes in all spheres of business, including audit. Modern information technologies bring revolutionary changes in realization of audit activities, enabling automation of routine audit tasks, rapid analysis of large amounts of data, detection of risks and irregularities, and providing of useful analytical insights and more reliable information for business decision-making. Through the application of tools such as artificial intelligence and cloud technology, auditors can perform their tasks more efficiently, with better quality and with less risk. By improving the implementation of the audit process by applying information technologies, auditors provide higher quality services and enable users of their services to create a better response to business challenges. In the context of the topic, the paper presents the key aspects, advantages and challenges of implementing modern information technologies, such as cloud technology and artificial intelligence in audit processes.

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