INTERNA REVIZIJA U DOBA COVID-19: KLJUČNI ASPEKTI I PERSPEKTIVE REVIZIJE NA DALJINU
Sažetak
Bilo je veoma teško predvideti globalnu pandemiju izazvanu novim virusom COVID-19 koji se rasplamsao širom sveta. Nema sumnje da će pandemija imati ozbiljne posledice na svetsku ekonomiju, jer osim što je zdravstvena, pandemija preti da preraste u ekonomsku i finansijsku krizu. Zbog toga je uprava uslužnih privrednih društava bila u dilemi pri izboru adekvatnog modela obavljanja poslovnih aktivnosti i brizi o zdravlju svojih zaposlenih. U ovom radu se razmatraju moguća rešenja vezana za internu reviziju, kao jednu od uslužnih profesija. Rezultati istraživanja autora iz ove oblasti upućuju na zaključak da bi revizori mogli da iskoriste novo poslovno okruženje kao priliku za potpunu digitalnu transformaciju, kao i široku upotrebu revizije na daljinu, budući da se funkcija interne revizije može dodatno unaprediti korišćenjem novih informaciono-komunikacionih tehnologija. Rezultati istraživanja fokusiranog na stavove ovlašćenih internih revizora iz Republike Srbije pokazali su da prednosti revizije na daljinu u internoj reviziji prevladavaju nad nedostacima. Za vreme pandemije, nivo kvaliteta izvršenih usluga revizije je povećan ili ostao nepromenjen, kao i nivo poverenja menadžmenta klijenata revizije, dok je smanjenje putnih troškova i ušteda vremena znatna.
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