Odločanje najvišjega vodstva in notranja revizija o vprašanju arhiviranja dokumentacije v podjetjih, ki so jih ustanovile enote lokalne uprave, v Republiki Srbiji
DOI:
https://doi.org/10.4335/20.4.889-905(2022)Ključne besede:
dokumentacija, podjetja, stabilnost, enote lokalne samoupravePovzetek
Ta študija poudarja pomen arhiviranja dokumentov. Namen študije je poudariti pomen varnega arhiviranja dokumentacije. Avtorji so izvedli reprezentativno raziskavo v 147 podjetjih, ki predstavljajo približno 20 % javnih komunalnih podjetij, katerih ustanovitelji so enote lokalne samouprave v Republiki Srbiji. Ugotovili so, da obstajajo pomembne razlike v varnosti arhiviranja med tako imenovanim elektronskim arhiviranjem in klasično obliko arhiviranja dokumentacije v podjetjih. Glavni zaključek avtorjev študije je, da je pri elektronskem arhiviranju dokumentacije v primerjavi s klasičnim načinom arhiviranja dokumentacije v podjetjih veliko manj napak. Po T-testu so avtorji ugotovili, da obstajajo pomembne razlike v varnostnih ocenah, ki izhajajo iz ocen najvišjega vodstva in zaposlenih v notranji reviziji (p = 000) v smislu varnega arhiviranja dokumentacije. Avtorji opozarjajo tudi, da je večja varnost arhiviranja dokumentacije dosežena v podjetjih, ki so uvedla elektronsko arhiviranje dokumentacije.
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Odločanje najvišjega vodstva in notranja revizija o vprašanju arhiviranja dokumentacije v podjetjih, ki so jih ustanovile enote lokalne uprave, v Republiki Srbiji. (2022). Lex Localis - Journal of Local Self-Government, 20(4), 889-905. https://doi.org/10.4335/20.4.889-905(2022)
