Utjecaj pandemije Covid-19 na funkciju interne revizije i perspektive razvoja

master's thesis

• Title (english): The impact of the Covid-19 pandemic on the internal audit function and the perspectives of development
• Author: Ivana Držaić
• Mentor: Ivana Barišić (mentor)
• Committee member: Ivana Barišić (predsjednik povjerenstva)
• Committee member: Petra Halar (član povjerenstva)
• Committee member: Ana Novak (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2022-09-30, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Tijekom protekle dvije godine, širenje virusa COVID-19 predstavlja najvažnije pitanje koje zaokuplja svjetsku pozornost. Negativne posljedice širenja pandemije COVID-19 zahvatile su većinu zemalja svijeta, posebice u zdravstvenom, ekonomskom i socijalnom području. Također pogođena ovom krizom je računovodstvena profesija, odnosno u kontekstu ovoga rada funkcija interne revizije. Poslovno okruženje pokriveno je izrazito visokom razinom neizvjesnosti, čime se stvaraju izazovi s kojima se suočava interna revizija u izvršavanju svojih funkcija. Za mnoge organizacije, pandemija COVID-19 zahtijevala je promjenu prioriteta kako bi uspješno odgovorila na utjecaje i rizike stvorene krizom. Neizmjerno važnu ulogu tijekom upravljanja krizom preuzima funkcija interne revizije kroz podršku i pomoć menadžmentu premještanjem fokusa na savjetodavne usluge. S obzirom na bitnost adekvatnosti funkcije interne revizije u pandemijskoj situaciji, ključna je brza prilagodba novim načinima rada, poput rada na daljinu i izazovima koji oni nose. U radu se uz analiziranje utjecaja i rizika pandemije COVID-19 na funkciju interne revizije i njezinog značaja u danim okolnostima, promatraju i moguće perspektive razvoja, odnosno prisvajanje agilnih metodologija rada i novih disruptivnih tehnologija te potencijalnih koristi njihova usvajanja. Rezultati istraživanja dostupnih sekundarnih izvora, dostupnih recentnih istraživanja o praksi interne revizije u uvjetima tijekom pandemije detaljnije pojašnjavaju učinak pandemije na internu revizije, ali i poduzete aktivnosti funkcije interne revizije kao odgovora na nove izazove. Osim navedenog, rezultati istraživanja pokazuju stanje i razvoj digitalizacije rada funkcije interne revizije.

Abstract (english)

Over the past two years, the spread of the COVID-19 virus has been a major issue of global attention. The negative consequences of the spread of the COVID-19 pandemic have affected most countries in the world, especially in the health, economic and social fields. Also affected by this crisis is the accounting profession. The business environment is covered by an extremely high level of uncertainty, which creates challenges that the accounting profession faces in performing its functions. For many organizations, the COVID-19 pandemic required a change of priorities in order to successfully respond to the impacts and risks created by the crisis. The function of internal audit plays an extremely important role in crisis management by supporting and assisting management by shifting the focus to advisory services. Given the importance of the adequacy of the internal audit function in a pandemic situation, rapid adaptation to new ways of working, such as remote internal auditing and the challenges they pose, is crucial. In addition to analyzing the impact and risk of the COVID-19 pandemic on the function of internal audit and its importance in the given circumstances, the paper also examines possible development, i.e. the adoption of agile methodologies and new disruptive technologies and the potential benefits of their adoption.

• Keywords: interna revizija; Covid-19; perspektive razvoja
• Keywords (english): internal audit; Covid-19; future prospects
• Language: croatian
• URN:NBN: urn:nbn:hr:148:313120
• Study programme: Title: Business Economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to authenticated users
• Created on: 2022-09-30 12:38:35