出版社：Visoka poslovna škola strukovnih studija, Novi Sad
摘要：Contemporary business world,can not be imagined without the use of information technology in all aspects of business.The use of information technology in manufacturing and non-production companies' activities can greatly facilitate and accelerate the process of operation and control.Because of its complexity,they possess vulnerable areas and provide space for the emergence of accidental and intentional frauds that can significantly materially affect the business decisions made by the companies' management.Implementation of internal controls can greatly reduce the level of errors that can contribute to making the wrong decisions.In order to protect the operating system,the company's management implement an internal audit to periodically examine the fundamental quality of the internal control systems.Since the internal audit,according to its character,only periodically checks quality of internal control systems and information technologies to be reported to the manager,the problem arises in the process of in wrong time reporting the management structures of the business entity.To eliminate this problem,management implements a special approach to internal audit,called continuous auditing.
其他摘要：Savremeni poslovni svet se ne može zamislite bez upotrebe informacionih tehnologija u svim aspektima delovanja.Korišćenje informacionih tehnologija u proizvodnim i vanproizvodnim aktivnostima privrednih društava u značajnoj meri olakšava i ubrzava proces
