Metrics

  • citations in SCIndeks: 0
  • citations in CrossRef:0
  • citations in Google Scholar:[]
  • visits in previous 30 days:17
  • full-text downloads in 30 days:4

Contents

article: 2 from 8  
Back back to result list
2022, vol. 10, iss. 1, pp. 26-36
Attitudes of managers about the advantages and disadvantages of internal audit of accounts on social networks
Državna revizorska institucija, Beograd

emailjakovljevic.i.nemanja@gmail.com
Keywords: internal audit; audit of accounts on social networks; social networks
Abstract
Social networks can have a significant impact on an organization's operations, on the performance and results of its operations. The social networks accounts audit can be an independent review of relevant activities and other subject issues from the impact on accounts on social networks with the aim of issuing an independent professional opinion on the status and performance of accounts on social networks. Social networks account management is a strategy and risk-based approach for establishing protection mechanisms and strategic activities related to social media accounts, such as brand protection, brand promotion, customer protection, acquiring new customers, communicating with customers and more. The subject of research in this paper is to examine the attitudes of managers about the advantages and disadvantages of internal social networks accounts audit. The main conclusion of the paper is that managers point out the control function in the field of business regularity as the advantage of internal audit in the field of social networks, ie., providing a certain type of assurance on compliance of social media activities with strategic guidelines and internal rules and procedures of the company, while the insufficient level of knowledge of persons engaged in auditing activities on social networks is stated as a flaw.
References
Newly uploaded article: references checking, normalizing and linking in progress.
Moroeny, R., Campbell, F., Hamilton, J. (2017). Auditing: A Practical Approach (3rd Edition). New Jersey. John Wiley & Sons;
Quesenberry, A., K. (2015). Conducting a Social Media Audit. Preuzeto 06.01.2022. sa https://hbr.org/2015/11/conducting-a-social-media-audit;
Yang, J., Xiu, P., Sun, L., Ying, L., Muthu, B. (2022). Social media data analytics for business decision making system to competitive analysis. Information Processing & Management. 59(1);
Martinez, L., T., Toledo, D., L., Faraoni, N. (2019) Auditing Marketing and the Use of Social Media at Ski Resorts. Sustainability. 11(10);
Wise, K. (2014). Social media platforms as engagement tools: An audit of Facebook and Twitter use by regional sports networks. Diplomski rad. Texas. Texas Christian University:
Moroeny, R., Campbell, F., Hamilton, J., Warren, V. (2018). Auditing: A Practical Approach (3rd Canadian Edition). New Jersey. John Wiley & Sons;
Raymond, J., Willey, L. (2019). Auditing: A Practical Approach with Data Analytics (1st Edition). New Jersey. John Wiley & Sons;
Tettegah, Y., S. (2016). Emotions, Technology and Social Media (1st Edition). London. Elesvier;
Peter, R., S., Jacka, J., M. (2011). Auditing social media, a governance and risk guide. New Jersey. The Institute of Internal Auditors and John Wiley & Sons;
Riley, A., J. (2011). Social media directory. Indianapolis. Pearson Education;
Milosavljevic, M., (2019). How to audit social media. Internal Auditor, 76(3), 20-22;
Ugalde, H., B., Wilfred, B., N., R. (2021). A scalable information technology audit framework for small and medium enterprises engaging in social media. International Journal of Innovation in Computational Science and Engineering, 2(1), 50-55;
Jakovljević, N. (2021). Analysis of the impact of the Covid-19 epidemic through the sojourn tax and the attitudes of the respondents. Trendovi u poslovanju, 2/2021(18). 20-29;
Jakovljević, N. (2021). Political neutrality in the audit profession: attitudes of respondents in the Republic of Serbia. BizInfo (Blace) Journal of Economics, Management and Informatics, 12(2), 23-38.
Jakovljević, N. (2021). Analysis of auditor's characteristics. Monografija konferencije SPIN21, 366-374.
Jakovljević, N. (2021). Application of the digital games in the audit profession. Monografija konferencije SPIN21. 374-382;
Jakovljević, N. (2021). Use of drones in the audit profession. Monografija konferencije SPIN21. 382-390;
Jakovljević, N. (2021). Irregularities in conducting the list of assets and liabilities. Trendovi u poslovanju. 1/2021(17), 94-104;
Gattiker, E., U. (2013). Social Media Audit, Measure for Impact. New York. Springer;
Gattiker, E., U. (2014). Social Media Audits, Achieving deep impact without sacrificing the bottom line. London. Elesvier;
Jakovljević, N, Jakovljević, J. (2021). The impact of the Covid-19 global pandemic on the responsibility of auditors. Finansije. 92-113;
Jakovljević, N. (2021). Application of artificial intelligence in audit. Monografija konferencije STES21. 277-290;
 

About

article language: Serbian
document type: unclassified
DOI: 10.5937/trendpos2201026J
received: 12/02/2022
revised: 13/06/2022
accepted: 15/06/2022
published in SCIndeks: 11/08/2022
Creative Commons License 4.0

Related records

No related records