* Ana Ježovita, Assistant Professor, University of Zagreb, Faculty of Economics & Business, Department of accounting, Trg J. F. Kennedy 6, HR-10000 Zagreb, Croatia, e-mail: ajezovita@efzg.hr, phone: +385-1-2383236 ** Boris Tušek, Professor (Tenured), University of Zagreb, Faculty of Economics & Business, Department of accounting, Trg J. F. Kennedy 6, HR-10000 Zagreb, Croatia, e-mail: btusek@efzg.hr, phone: +385-1-2383195 *** Lajoš Žager, Professor (Tenured), University of Zagreb, Faculty of Economics & Business, Department of accounting, Trg J. F. Kennedy 6, HR-10000 Zagreb, Croatia, e-mail: lzager@efzg.hr, phone: +385-1-2383139 Abstract. Internal auditors are facing today’s fast-paced business conditions that challenge them to implement adequate information technology and use analytical procedures as key audit techniques. Continuous technology improvement enables the development and application of analytical procedures that were unimaginable in the time of ‘paper-based auditing’. The research idea is to investigate the level and improvements of analytical procedures by internal auditors working in contemporary business conditions in Croatia. Given that the advancement of technology supports the application of complex analytics, the investigated problem includes an analysis of coherence between available technology and applied analytical procedures. The importance of using analytical procedures can be confirmed by the positive effects these procedures have in internal auditing as they increase its effectiveness and efficiency. In relation to this, the research also includes an investigation of the level, differences and complexity of analytical procedures used in internal audit in order to determine the current state of and prospects for improving the effectiveness and efficiency of internal audit activity in Croatia. Considering the purpose and possibilities of analytical procedures, the research examines the extent to which, measured by the analytical procedures application level, internal audit functions in Croatia are adapting to contemporary business conditions and changing professional processes. The research issues are analyzed by using the theoretical overview, guidance provided by professional institutions, and the importance that internal auditing has as a corporate governance mechanism. The research will provide insights into whether and to what extent the required methodology is respected A. Ježovita, B. Tušek, L. Žager

中文翻译：

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作为公司治理机制的内部审计中分析程序的状态

* AnaJežovita，萨格勒布大学经济与商业学院会计系助理教授，Trg JF Kennedy 6，HR-10000，克罗地亚萨格勒布，电子邮件：ajezovita@efzg.hr，电话：+ 385-1- 2383236 **鲍里斯·图谢克（BorisTušek），萨格勒布大学经济与商业学院会计系教授，Trg JF Kennedy 6，HR-10000克罗地亚萨格勒布，电子邮件：btusek@efzg.hr，电话：+ 385-1-2383195 ***LajošŽager，萨格勒布大学经济与商业学院会计系教授（终身任职），Trg JF Kennedy 6，HR-10000克罗地亚萨格勒布，电子邮件：lzager @ efzg。 hr，电话：+ 385-1-2383139摘要。内部审计师面临着当今快速发展的业务条件，这些挑战要求他们实施适当的信息技术并使用分析程序作为关键审计技术。持续的技术改进使开发和应用分析程序成为“基于纸张的审计”时无法想象的。该研究的目的是调查在克罗地亚当代商业环境下工作的内部审计师的分析程序水平和改进情况。鉴于技术的进步支持复杂分析的应用，所研究的问题包括对可用技术与应用分析程序之间一致性的分析。使用分析程序的重要性可以通过这些程序在内部审计中的积极作用得到证实，因为它们可以提高其有效性和效率。与此相关，研究还包括对水平的调查，内部审计中使用的分析程序的差异和复杂性，以便确定克罗地亚内部审计活动的有效性和效率的现状和前景。考虑到分析程序的目的和可能性，本研究考察了通过分析程序应用水平衡量的克罗地亚内部审计职能在多大程度上适应当代商业条件和不断变化的专业流程。通过使用理论概述，专业机构提供的指导以及内部审计作为公司治理机制的重要性来分析研究问题。该研究将提供关于是否尊重所需方法论以及在何种程度上得到尊重的见识。A.Ježovita，B。Tušek，L。Žager 考虑到分析程序的目的和可能性，本研究考察了通过分析程序应用水平衡量的克罗地亚内部审计职能在多大程度上适应当代商业条件和不断变化的专业流程。通过使用理论概述，专业机构提供的指导以及内部审计作为公司治理机制的重要性来分析研究问题。该研究将提供关于是否尊重所需方法论以及在何种程度上得到尊重的见解。A.Ježovita，B。Tušek，L。Žager 考虑到分析程序的目的和可能性，本研究考察了通过分析程序应用水平衡量的克罗地亚内部审计职能在多大程度上适应当代商业条件和不断变化的专业流程。通过使用理论概述，专业机构提供的指导以及内部审计作为公司治理机制的重要性来分析研究问题。该研究将提供关于是否尊重所需方法论以及在何种程度上得到尊重的见解。A.Ježovita，B。Tušek，L。Žager 克罗地亚的内部审计职能正在适应当代商业环境和不断变化的专业流程。通过使用理论概述，专业机构提供的指导以及内部审计作为公司治理机制的重要性来分析研究问题。该研究将提供关于是否尊重所需方法论以及在何种程度上得到尊重的见识。A.Ježovita，B。Tušek，L。Žager 克罗地亚的内部审计职能正在适应当代商业环境和不断变化的专业流程。通过使用理论概述，专业机构提供的指导以及内部审计作为公司治理机制的重要性来分析研究问题。该研究将提供关于是否尊重所需方法论以及在何种程度上得到尊重的见解。A.Ježovita，B。Tušek，L。Žager