magistrsko delo
Dalibor Nenić (Avtor), Andreja Lutar-Skerbinjek (Mentor)

Povzetek

Revidiranje je oblika nadzora. Zaradi vse večje kompleksnosti delovanja pravnih oseb, naraščajočega pomena informacijske tehnologije in informacij je potrebno razvijati nove in primerne metode nadzora, da bi lahko zadovoljili zahteve tehnološkega razvoja in uporabnikov. Mednje sodi način, orodje, prostor ter znanje za revidiranje 21. stoletja. Napredne tehnološke rešitve omogočajo poglobljeno znanje o delovanju podjetij ter oceno stanja oz. dejanj. S tem se spreminja vloga revizorja v digitalnem svetu prihodnosti. Na podlagi spoznanj smo ugotovili, da so v preteklosti obstajali pozivi, kako razviti revidiranje za izzive prihodnosti, a o(b)staja bistven časovni razkorak med sprejetjem novih idej oz. znanja ter njihovo implementacijo v praksi. Stopnja inovacije je v panogi revizije nižja kot v drugih panogah, zaradi česar ostajajo sistemske napake v obliki koncentracije trga revizijskih storitev, kakovosti revidiranja, strukture revizijskega postopka, vloge ter vrednosti revidiranja nerešene. Revidiranje je namreč pod velikim vplivom zunanjih dejavnikov, ki usmerjajo razvoj glede na trenutno gospodarsko, socialno in pravno politiko. V delu smo proučili smernice razvoja revidiranja v prihodnosti na osnovi analize sedanjega stanja. Prikazali smo stanje panoge revidiranja glede na vrste revidiranja po revizijskem organu. Ugotovili smo, da je t. i. gospodarsko revidiranje vrsto let imelo primat na področju revidiranja ter bilo bistven dejavnik v delovanju kapitalskih trgov, a se ni spremenilo od začetka 20. stoletja. Z napredkom informacijske, telekomunikacijske in računalniške tehnologije, se spreminja usmerjenost revizorjev iz preteklosti v prihodnost. Napredna tehnologija bo prevzela del funkcije, ki jo je imela revizija v preteklosti, s čimer se bo spremenila tudi vloga revizorja. IT bo zaznamovala delovanje organizacij ter vpeljala novo obdobje digitalne ekonomije, ki zahteva prilagoditev revidiranja. Prilagoditev bo celovita in bo potekalo od izobraževanja revizorjev, ki bo vedno bolj osredotočeno na pridobivanje znanj s področij informacijske tehnologije ter mehkih veščin, preko spremembe načina dela do izkoriščanja novih naprednih tehnologij kot so: tehnologija verižnih blokov podatkov, veliki podatki, rudarjenje podatkov ter sistemi umetne inteligence. Prihajajoča sprememba bo preobrazila panogo revizije za vedno.

Ključne besede

revidiranje;revizija;revizor;informacijska tehnologija;izobraževanje;prihodnost;

Podatki

Jezik: Slovenski jezik
Leto izida:
Tipologija: 2.09 - Magistrsko delo
Organizacija: UM EPF - Ekonomsko-poslovna fakulteta
Založnik: [D. Nenić]
UDK: 657.6(043.2)
COBISS: 13105180 Povezava se bo odprla v novem oknu
Št. ogledov: 808
Št. prenosov: 121
Ocena: 0 (0 glasov)
Metapodatki: JSON JSON-RDF JSON-LD TURTLE N-TRIPLES XML RDFA MICRODATA DC-XML DC-RDF RDF

Ostali podatki

Sekundarni jezik: Angleški jezik
Sekundarni naslov: ǂThe ǂfuture of auditing
Sekundarni povzetek: Auditing is a form of oversight. In an increasingly compley business surrounding and with growing importance of information technology, one has to develop new and adequate methods of control. Demands from technological development and users are growing at a very high rate. Methods, tools, space and knowledge of how to process and audit has to change and adapt to modern times. Advanced technological solutions allow deeper understanding of solutions and assesment of processes. With this an auditor sets and accepts new role in the digital world of the future. On the basis of insights, we have realized, that there have been calls and guidances how to develop the function of audit, in the past. This did not change over time, but there is a significant time lapse between accepting new ideas and knowledge and implementing them in practice. We have realized that the rate of innovation and progress is rather slower in comparison with other industries. As a result of this, there are systematic failures in the form of market concentration, quality of audit, structure of audit process, role and value of auditing that remain unsolved. Auditing is under a huge influence from outside factors, which align development of auditing with the basics of temporary economic, social and legal climate. In this work we have studied guidelines of auditing development in the future on the basis of present developments. We have shown the condition of audit market and industry on the basis of type of auditing. We have also shown that external audit has led the way in auditing and was one of the more important factors in equity markets. With the advancement of information, telecommunication and computer technology the auditing also changes and strives to complete the transformation of its role. Advanced technology will take over a part of audit function and change it from the way it has been done in the past. Information technology will determin the way organisations operate and start a new era of digital economy, which will demand that the industry of auditing aligns itself with it. Alignement will be comprehensive and will start with the education of future auditors, who will have a much more advanced knowledge of information technology and a set of soft skills, through the way auditing is done to the way of utilizing new advanced technology such as blockchain, big data, data mining and systems of artificial intelligence. Future carries with it changes of present understanding of auditing. Inforamtion technology will leave a deep mark in auditing and change the field for ever.
Sekundarne ključne besede: Auditing;Future of Auditing;Information Technology;Education of Auditors;Auditor;
URN: URN:SI:UM:
Vrsta dela (COBISS): Magistrsko delo/naloga
Komentar na gradivo: Univ. v Mariboru, Ekonomsko-poslovna fak.
Strani: V, 105 str., 4 str. pril.
ID: 10944471