THE ROLE OF THE INFORMATION SYSTEM IN THE IMPLEMENTATION OF AUDIT

Ivan Milojević; Miloš Radosavljević

Ivan Milojević Military academy in Belgrade
Miloš Radosavljević Student MA, Military academy in Belgrade

Keywords: information system, audit, IT, control

Abstract

Control is the last but not the least important function in the organization's management chain. Without its presence, it would not be possible to create a realistic picture of the results and to see the correctness of the work. Due to the dynamics imposed by the market, it is necessary to monitor the trends in all areas, especially those most topical today - Information Technologies (IT). As the IT sector progresses from day to day, it is also included in each business segment.

The audit represents the top of the pyramid of the overall business activity, and this priority demands the highest attention and quality. In order to carry out the audit in the best possible way regarding the exploitation of human and material resources, and in a short period of time, an appropriate information system is set up as an imperative. In this way, support is provided to timely and promptly finding, processing and displaying relevant data. Hence the need to focus this work on the crucial role of information systems in the audit and their cohesion.

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