IZAZOVI I OČEKIVANI EFEKTI DIGITALIZACIJE NA REVIZIJU

 Peti naučni skup „Računovodstvena znanja kao činilac ekonomskog i društvenog napretka“ (2025) [401-419 str.]  

AUTHOR(S) / AUTOR(I): Radomir Božić , Darko Tomaš , Borka Popović

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DOI: 10.46793/RZ25.401B

ABSTRACT / SAŽETAK:

Cilj  rada je da ukaže na izazove i očekivane efekte digitalizacije, shvaćene kao digitalna transformacija poslovnih modela u savremenim uslovima zasnovana na primjeni digitalnih tehnologija, na reviziju kao teoriju, praksu i profesiju. Digitalna transformacija kroz uvođenje novih tehnologija, posebno analize velikih podataka, internet stvari, vještačke inteligencije, blok čejn tehnologije i primjene robota u automatizaciji procesa, suštinski mijenja način razmišljanja, rada, poslovanja i poslovnog modela, a tradicionalna kompanija postaje sve više digitalna. Ovakvo poslovno okruženje neminovno determiniše i proces finansijskog izvještavanja i interne i eksterne revizije. U ovom radu se, nakon uvodnih razmatranja i pregleda relevantne literature, daje osvrt na pristup i rezultate relevantnih istraživanja koja ukazuju na očekivane efekte navedenih promjena determinisanih digitalnom transformacijom na reviziju kao teoriju, praksu i profesiju. U završnom dijelu rada su sintetizovane osnovne poruke i zaključci.

KEYWORDS / KLJUČNE REČI:

digitalizacija, revizija, vještačka inteligencija, analiza velikih podataka,  blok čejn tehnologija, budućnost revizije.

ACKNOWLEDGEMENT / PROJEKAT:

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