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Visoka poslovna škola strukovnih studija - Novi Sad , Novi Sad , Serbia
Visoka poslovna škola strukovnih studija - Novi Sad , Novi Sad , Serbia
Visoka poslovna škola strukovnih studija - Novi Sad , Novi Sad , Serbia
The aim of financial statement audits is to provide reasonable assurance in context of true and fair information presentations within financial statement. Contemporary business movements caused the need of implementation of information technology in every aspect of entities’ business. For the reason of compounding information technology, there is a significant importance to follow and control the quality of information technology at the single entity level which is achieved by the implementation of internal control system. The periodical verification of the internal control systems is done in order to provide the assurance in their quality of performance. The aim of this paper is to prove the importance of internal audits implementation for the reason of proper decision making.
internal audit, internal control, information technology, general controls, application controls
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