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Revizor
2018, vol. 21, br. 83, str. 57-70
jezik rada: srpski
vrsta rada: pregledni članak
objavljeno: 15/11/2018
doi: 10.5937/Rev1883057S
Tehnike interne revizije uz pomoć kompjutera
Univerzitet Singidunum, Beograd

e-adresa: mile.stanisic@hotmail.com

Sažetak

Efektivnost i efikasnost revizije može se poboljšati upotrebom CAAT-a radi pribavljanja i ocene revizijskog dokaza. CAAT tehnike su često efikasno sredstvo provere velikog broja transakcija ili kontrola nad velikom populacijom, tako što analiziraju odabrane uzorke iz velikog obima transakcija; primenjuju analitičke postupke i obavljaju postupke suštinskog ispitivanja. Interni revizor mora utvrditi potrebe za CAATT-om. Kada je raspoloživo vreme za obavljanje revizije ograničeno, revizor može da planira korišćenje CAAT tehnika jer će to doprineti da se posao završi za kraće vreme nego što je to slučaj kada se primenjuju drugi revizijski postupci. Interni revizori moraju imati dovoljno znanja za razvoj efikasnog CAATT-a i za njegovu primenu.

Ključne reči

CAATT tehnike; softver za reviziju; interna revizija; revizija informacione tehnologije

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