Internal Auditing in Covid-19 Environment: is Remote Auditing a Solution?
Internal Auditing in Covid-19 Environment: is Remote Auditing a Solution?
Autori:
Izdanje: FINIZ 2021 - Are you Ready for the ContinuousNEXT® after Covid-19?
Oblast: Invited Paper
Stranice: 3-7
Apstrakt:
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.
Ključne reči: remote auditing, pandemic, internal auditor, digital transformation, ICT.
Priložene datoteke:
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@article{article, author = {V. Mizdraković, M. Kljajić and B. Hadrović Zekić}, title = {Internal Auditing in Covid-19 Environment: is Remote Auditing a Solution?}, journal = {FINIZ 2021 - Are you Ready for the ContinuousNEXT® after Covid-19?}, year = 2021, pages = {3-7}, doi = {10.15308/finiz-2021-3-7} }
RT Conference Proceedings A1 Vule Mizdraković A1 Maja Kljajić A1 Blaženka Hadrović Zekić T1 Internal Auditing in Covid-19 Environment: is Remote Auditing a Solution? AD Univerzitet Singidunum, Beograd, Beograd, Srbija YR 2021 NO doi: 10.15308/finiz-2021-3-7
V. Mizdraković, M. Kljajić and B. Hadrović Zekić, Internal Auditing in Covid-19 Environment: is Remote Auditing a Solution?, Univerzitet Singidunum, Beograd, 2021, doi:10.15308/finiz-2021-3-7