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Academy of applied studies Novi Sad, Department Novi Sad School of Business, , Academy of applied studies Novi Sad, Department Novi Sad School of Business, , Novi Sad , Serbia
Academy of applied studies Novi Sad, Department Novi Sad School of Business, , Academy of applied studies Novi Sad, Department Novi Sad School of Business, , Novi Sad , Serbia
The subject of this paper is the analysis of the application of digital tools in the procedures of implementation, reporting, and interaction within financial management and control, as well as internal audit in the public sector of Republika Srpska. The paper analyzes consolidated reports of the Central Harmonization Unit, together with recommendations and conclusions from professional seminars and conferences which, considering the number of participants engaged in internal control activities, may be regarded as a representative sample.
The main hypothesis and starting point of the research is that, although the technical and IT infrastructure is at a satisfactory level, the process of digitalizing internal controls remains challenging to implement in a fast and appropriate manner. This is due to the low level of digital literacy, particularly among employees nearing the end of their working careers, as well as the specific characteristics of leadership and human resource management in the public sector on the one hand, and the complexity of the internal control system on the other.
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