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Efikasnost tehničke revizije u energetikom sektoru - slučaj iz zemlje u razvoju
aElectricity Supply Corporation of Malawi (ESCOM), Blantyre, Malawi
bMalawi University of Business and Applied Sciences, Department of Accountancy, Blantyre, Malawi
cMalawi University of Business and Applied Sciences, Department of Management Studies, Blantyre, Malawi

e-adresaalipunga@mubas.ac.mw
Ključne reči: efektivnost; interna revizija; Malavi; energetski sektor; tehnička revizija
Sažetak
U radu se ispituje nivo i faktori koji utiču na efikasnost tehničke revizije u elektroenergetskom sektoru Malavija iz ugla revizora i subjekata revizije. Podaci su prikupljeni putem upitnika koji su analizirani korišćenjem bivarijatnih i multivarijantnih statistika. Dalje, komplementarni podaci za merenje nivoa efektivnosti takođe su prikupljeni i analizirani korišenjem proračuna efektivnosti. Rezultati pokazuju da je nivo efektivnosti tehničke revizije nizak. Bivarijantne i multivarijantne analize sugerišu da podrška menadžmenta, organizaciona nezavisnost i kvalitet revizije pojedinačno i zajedno značajno utiču na nivo efektivnosti tehničke revizije.
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O članku

jezik rada: engleski
vrsta rada: izvorni naučni članak
DOI: 10.5937/JEMC2202119L
primljen: 01.05.2022.
prihvaćen: 10.08.2022.
objavljen u SCIndeksu: 24.12.2022.
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