IT Implementation Challenges in Accounting and Auditing

Maša Georgiev – Academy of Professional Studies South Serbia, Department of Business School Leskovac, Vlade Jovanovića Street 8, 16000 Leskovac, Serbia

Kristina Spasić – Academy of Professional Studies South Serbia, Department of Business School Leskovac, Vlade Jovanovića Street 8, 16000 Leskovac, Serbia

Ana Milijić – University of Niš, Innovation Center, University Square 2, 18000 Niš, Serbia

Abstract: The application of information technologies in the business of modern organizations is taken for granted today. The sustainability of an organization without the implementation of information technologies in almost all business functions of that organization is not possible. An informa­tion system designed in this way is subject to frequent errors and data loss, so permanent internal and external monitoring is necessary. Consequently, a completely new profession is developing, which is the auditing of infor­mation systems. The audit of information systems is complicated, and the field of its action is much wider than the audit of financial statements. The domain of information systems audit is both accounting and non-accounting information systems. This paper deals with defining the subject and role of information system audit.

8th International Scientific Conference on Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture – ITEMA 2024 – Conference Proceedings, Hybrid (Zayed University, Dubai, UAE), October 24, 2024

ITEMA Conference Proceedings published by: Association of Economists and Managers of the Balkans – Belgrade, Serbia

ITEMA conference partners: Faculty of Economics and Business, University of Maribor, Slovenia; Faculty of Organization and Informatics, University of Zagreb, Varaždin; Faculty of Geography, University of Belgrade, Serbia; Institute of Marketing, Poznan University of Economics and Business, Poland; Faculty of Agriculture, Banat’s University of Agricultural Sciences and Veterinary Medicine ”King Michael I of Romania”, Romania

ITEMA Conference 2024 Conference Proceedings: ISBN 978-86-80194-89-9, ISSN 2683-5991, DOI: https://doi.org/10.31410/ITEMA.2024

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