INTERNA KONTROLA I RAČUNARSKO OKRUŽENJE

Abstract

The increasing development of information technologies and their application, imposes more and more questions and relat-ed risks. Internal control brings great benefits to all company ac-tivities, but there are also risks associated with it. The advantag-es of using information-commu-nication technologies are mul-tiple, but the computer envi-ronment, in addition to numer-ous advantages, has also led to many problems. This paper ex-amines internal control in a com-puter environment. The advan-tages and disadvantages of in-ternal control are pointed out and the ways of future research of these topics. The conclusion is that the internal control sys-tem has been raised to a high-er level in the computer environ-ment. The higher level of devel-opment opens new questions, and new opportunities and prob-lems arise.