master's thesis
RAČUNALNE TEHNIKE KAO POTPORA PROVOĐENJA REVIZIJE

Sandra Rak (2016)
Sveučilište u Splitu
Ekonomski fakultet
Metadata
TitleRAČUNALNE TEHNIKE KAO POTPORA PROVOĐENJA REVIZIJE : diplomski rad
AuthorSandra Rak
Mentor(s)Tina Vuko (thesis advisor)
Abstract
Da bi se revizija adekvatno sprovela, revizor treba imati dovoljan broj pouzdanih i aktualnih informacija koje će mu predstavljati dokaze, a na temelju kojih će formirati revizorsko mišljenje koje će biti pozitivno, negativno ili suzdržano. Sam proces prikupljanja dokaza može biti dug i spor pa se u novije vrijeme revizori sve više koriste dostupnim informatičkim alatima odnosno CAATs alati. Navedeni alati imaju niz prednosti kao i mogućnosti kojima će olakšati revizorima posao u cjelokupnom revizijskom procesu od faze planiranja pa sve do završne faze revizije. Omogućuju bržu obradu podataka i uštedu vremena. U ovom radu nastojalo se istražiti kolika je upoznatost revizora s CAATs alatima te koliko njih koriste navedene alate i pružaju li zaista pomoć prilikom procesa revizije. Također htjelo se istražiti u kojoj fazi revizije se najviše koriste i koliko povjerenja imaju same alate. Provedenim empirijskim istraživanjem došlo se do zaključka da se prva hipoteza odbacuje dok se druga i treća hipoteza prihvaćaju. CAATs alati su rašireni informatički alati u zapadnom dijelu Europe, no razlog manjeg korištenja u Hrvatskoj ponajprije se može potražiti u skupoj nabavci softverskih alata ali i u procesu prilagođavanja novom sustavu. Svakako valja naglasiti kako je revizija u Hrvatskoj relativno mlada djelatnost te je realno za očekivati da će s godinama doći do znatnijeg informatičkog napretka u reviziji.
KeywordsIT tools CAATs audit
GranterSveučilište u Splitu
Ekonomski fakultet
PlaceSplit
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Accounting
Study programme typeuniversity
Study levelgraduate
Study programmeBusiness Studies
Academic title abbreviationmag. oec.
Genremaster's thesis
Language Croatian
Defense date2016-06
Parallel abstract (English)
In order of a right aplliance of audit, auditor should have a sufficient number of realiable and actual information which will present evidences on which auditor will form his opinion. That opinion can be postive, negative or restrained. Process of collecting evidences can be long and very slow, so in the recent time auditors use advanced IT tools, today known as CAATs. IT tools provide an array of features that make it easier to complete the audit process such as data processing, storing large amounts of data, risk identification, etc. These tools have a whole list of adavanteges such as time saving and quicker date process. In this study it was investigating about which software tools are used by auditors, do tools they use help them in collecting and processing of evidence, how satisfied are they with efficiency of these software tools. Also the goal of this study was to find out in what audit stage auditors mostly use IT tools. In the survey first hypothese is denied while the other two are accepted, but it comes to the conclusion that the auditors are not sufficiently familiar with the newer and more modern solutions available on the market. IT tools which are mentioned in the theoretical part of the research have long and successfully usage throughout Western Europe and the world. Since the revision is still relatively new activity in Croatia, it's likely to happen that greater prosperity profession will be reached over the years.
Parallel keywords (Croatian)IT alati CAATs revizije.
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:124:534895
CommitterIvana Gizdić