STAVOVI MENADŽERA O PREDNOSTIMA I NEDOSTACIMA INTERNE REVIZIJE NALOGA NA DRUŠTVENIM MREŽAMA
ATTITUDES OF MANAGERS ABOUT THE ADVANTAGES AND DISADVANTAGES OF INTERNAL AUDIT OF ACCOUNTS ON SOCIAL NETWORKS

Summary/Abstract: Social networks can have a significant impact on an organization's operations, on the performance and results of its operations. The social networks accounts audit can be an independent review of relevant activities and other subject issues from the impact on accounts on social networks with the aim of issuing an independent professional opinion on the status and performance of accounts on social networks. Social networks account management is a strategy and risk-based approach for establishing protection mechanisms and strategic activities related to social media accounts, such as brand protection, brand promotion, customer protection, acquiring new customers, communicating with customers and more. The subject of research in this paper is to examine the attitudes of managers about the advantages and disadvantages of internal social networks accounts audit. The main conclusion of the paper is that managers point out the control function in the field of business regularity as the advantage of internal audit in the field of social networks, ie., providing a certain type of assurance on compliance of social media activities with strategic guidelines and internal rules and procedures of the company, while the insufficient level of knowledge of persons engaged in auditing activities on social networks is stated as a flaw.

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