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2022, vol. 13, br. 1, str. 65-70
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Rad na daljinu u reviziji u privatnom i javnom sektoru u Republici Srbiji
Remote work in audit in the private and public sector in the Republic of Serbia
Keywords: Covid19; work from office; remote work; combined work; audit
Sažetak
Globalna pandemija izazvana virusom Covid19 je uticala na način izvršavanja radnih obaveza i na svakodnevne radne aktivnosti lica angažovanih na poslovima revizije. Predmet istraživanja u radu je ispitivanje stavova lica angažovanih na poslovima revizije u Republici Srbiji o prednostima i nedostacima rada na daljinu, kao i o spremnosti da se nakon ukidanja restriktivnih mera trajno opredele za konstantan radu iz kancelarije, konstantan rad na daljinu ili kombinovani rad na poslovima revizije. Takođe u radu je ispitivano opredeljenje i postupanje poslodavaca o istim pitanjima. Glavni zaključak u radu je da većina lica angažovanih na poslovima revizije opredeljuje za kombinovani rad. Poslodavci iz privatnog sektora pružaju zaposlenima mogućnost kombinovanog rada, dok su poslodavci iz javnog sektora odmah nakon ukidanja mera zaposlene na poslovima revizije vratili na kontinuirani rad iz kancelarije bez mogućnosti rada na daljinu.
Abstract
The global pandemic caused by the Covid19 has affected how work is performed and the day-to-day activities of those engaged in the audit profession. The subject of the research is to examine the attitudes of persons involved in the audit profession in the Republic of Serbia on the advantages and disadvantages of working from home, as well as the readiness to permanently for constant work from the office, steady remote work or combined auditing after the abolition of restrictive measures. The paper also examines the commitment and actions of employers for the same questions. The paper's main conclusion is that most auditors choose combined work. Employers from the private sector provide employees with the possibility of collaborative work. In contrast, employers from the public sector immediately after the abolition of measures returned employees in the audit field to continuous workpiece the office without the possibility of remote work.
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