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2021, vol. 24, br. 94, str. 67-80
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Uticaj pandemije na kvalitet interne revizije
The impact of the pandemic on the quality of internal audit
aSrbijavode, Beograd bAlfa univerzitet, Beograd, Srbija cEvropski univerzitet, Beograd, Srbija + Univerzitet za poslovne studiјe, Banja Luka, Republika Srpska, BiH
e-adresa: srbijanka.stojic@srbijavode.rs, dragan.zivkovic@alfa.edu.rs, pero.petrovic@alfa.edu.rs
Sažetak
Dugoročne posledice pandemije unele su promene u kulturu i poslovnu klimu organizacija, ali i u šire društveno okruženje. Posledice se vide u digitalnom okruženju javnih preduzeća, fleksibilnosti radnog vremena, povećanju neizvesnosti i rizika u poslovanju. To može da dovede i do promena u modelima poslovanja (korporativnom upravljanju, informacionim tehnologijama, finansijskom poslovanju i finansijskom izveštavanju), koji utiču i na kvalitet obavljanja interne revizije. Javna preduzeća ubrzano menjaju način na koji prilagođavaju svoje strategije, donose odluke i obavljaju svakodnevne poslovne aktivnosti. Ove promene donose nove rizike, pa se javna preduzeća prilagođavaju novim uslovima poslovanja, kontrolišu svoje rizike, poslovanje i finansijske tokove. Sve intenzivniji uticaj IT na javna preduzeća naizmenično primorava interne i eksterne revizore da unapređuju svoja znanja i sposobnosti iz domena informacionih tehnologija i tome prilagođavaju svoj proes rada.
Abstract
The long-term consequences of the pandemic have brought about changes in the culture and business climate of organizations, but also in the wider social environment. The consequences are seen in the digital environment of public companies, flexibility of working hours, increased uncertainty, and risk in business, which can lead to changes in business models (corporate governance, information technology, financial operations, and financial reporting) that affect the quality of internal audit. Therefore, public companies are rapidly changing the way they adjust their strategies, make decisions, and perform daily activities. These changes bring new risks and public companies adapt to new business conditions, control their risks, and control their business and financial flows. The increasing influence of IT on public companies alternately forces internal and external auditors to improve their knowledge and skills in the field of IT and adjust their work process accordingly.
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Reference
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