Naslov
Internal Auditing in Covid-19 Environment: Is Remote Auditing a Solution?

Autori
Mizdraković, Vule ; Kljajić, Maja ; Hadrović Zekić, Blaženka

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
Conference proceedings FINIZ 2021 - Are you Ready for the ContinuousNEXT® after Covid-19? / - Beograd : Univerzitet Singidunum, Beograd, 2021, 3-7

Skup
FINIZ 2021 - Are you Ready for the ContinuousNEXT® after Covid-19?

Mjesto i datum
Beograd, Srbija, 03.12.2021

Vrsta sudjelovanja
Pozvano predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
remote auditing ; pandemic ; internal auditor ; digital transformation ; ICT

Sažetak
The global pandemic caused by the new coronavirus COVID-19 disease flared up around the world and it was very difficult to predict. When it comes to the worldwide economy, there is no doubt that the pandemic will have serious consequences because, besides being a health crisis, pandemic has already turned into a great economic and financial crisis. This, in turn, left the management of service providing entities left with a dilemma –to choose the right model for their business activities and care for their employee’s health at the same time. This paper discusses possible solutions related to internal audit, as a service providing profession. It also analyses advantages and disadvantages of internal auditing activities performed before and during the pandemic. The authors’ findings lead to the conclusion that auditors could use this business environment as an opportunity for complete digital transformation since the function of internal audit can be further improved using new information and communication technologies.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA