REVIZIJA I DIGITALIZACIJA
DOI:
https://doi.org/10.56362/Rev23102099BKljučne reči:
digitalizacija, automatizacija, pametna revizijaApstrakt
Digitalizacija i automatizacija omogućavaju efikasnije upravljanje podacima, što povećava kvalitet i efikasnost revizije. Pozitivni aspekti budućih revizija su prelaz na tekuću ili kontinuiranu reviziju, veća fleksibilnost i bolja komunikacija. Digitalizacija i automatizacija sa sobom nose i određene izazove, kao što je upravljanje složenim sistemima. Digitalizacija i automatizacija menjaju i ulogu revizora. Pred zaposlene se stavljaju veći zahtevi u pogledu tehničke i socijalne kompetencije, kao i analitičke sposobnosti. Cilj rada je da prika- že uticaj i značaj digitalizacije u reviziji.
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