KONTINUIRANA EKSTERNA I INTERNA REVIZIJA – POTENCIJAL, OČEKIVANJA I PRIMJENA

Računovodstvena znanja kao činilac ekonomskog i društvenog napretka (2026) [pp. 61-80]  

AUTHOR(S) / АУТОР(И): Radomir Božić, Darko Tomaš , Borka Popović
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DOI: https://doi.org/10.46793/RZ26.061B
ABSTRACT / САЖЕТАК:

Cilj rada je da ukaže na potencijal koji koncept i paradigma kontinuirane revizije, zasnovane na primjeni savremenih tehnologija i informacionim sistemima koje one podržavaju, uprkos još uvijek dominantnoj tradicionalnoj reviziji u praksi, ima za kvalitet pružanja usluga uvjeravanja u realnom vremenu kao zahtjeva i potrebe ekonomije realnog vremena. Koncept kontinuirane revizije, kao uvjeravanje u realnom vremenu o informacijama sadržanim u finansijskim izvještajima, ili u internim izvještajima za potrebe upravljanja, ponuđen naučnoj javnosti, praksi, profesionalnim asocijacijama i tijelima za donošenje standarda eksterne i interne revizije, formulisan je krajem 20. vijeka. Ovaj koncept je privukao veliku pažnju pomenutih zainteresovanih strana tokom ovih preko 35 godina. Potencijal za unapređenje procesa, kvaliteta i pouzdanosti uvjeravanja revizorskih izvještaja i eksterne i interne revizije, je prema mišljenju svih involviranih strana nesporan. Očekivanja su bila i ostala velika i o tome, takođe, postoji saglasnost. Međutim, u pogledu rezultata primjene koncepta kontinuirane revizije u praksi, postoje razlike u rezultatima istraživanja koja su realizovale velike revizorske i softverske firme i onih koje je realizovala akademska zajednica. Rezultati i preporuke ovih istraživanja su veoma važni u kontekstu identifikovanja i rješavanja problema koji demotivišu, usporavaju i onemogućavaju uspješniju primjenu kontinuirane revizije u praksi. U ovom radu se, nakon uvodnih razmatranja, predmeta istraživanja i pregleda relevantne literature, daje osvrt na potencijal, očekivane efekte primjene koncepta i metodologije kontinuirane revizije u praksi, te dostignuti stepen primjene u praksi revizije. U završnom dijelu rada su sintetizovane osnovne poruke i zaključci.

KEYWORDS / КЉУЧНЕ РЕЧИ:

koncept kontinuirane revizije, potencijal primjene, očekivani efekti primjene, rezultati primjene

ACKNOWLEDGEMENT / ПРОЈЕКАТ:
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