{"?xml":{"@version":"1.0"},"edm:RDF":{"@xmlns:dc":"http://purl.org/dc/elements/1.1/","@xmlns:edm":"http://www.europeana.eu/schemas/edm/","@xmlns:wgs84_pos":"http://www.w3.org/2003/01/geo/wgs84_pos","@xmlns:foaf":"http://xmlns.com/foaf/0.1/","@xmlns:rdaGr2":"http://rdvocab.info/ElementsGr2","@xmlns:oai":"http://www.openarchives.org/OAI/2.0/","@xmlns:owl":"http://www.w3.org/2002/07/owl#","@xmlns:rdf":"http://www.w3.org/1999/02/22-rdf-syntax-ns#","@xmlns:ore":"http://www.openarchives.org/ore/terms/","@xmlns:skos":"http://www.w3.org/2004/02/skos/core#","@xmlns:dcterms":"http://purl.org/dc/terms/","edm:WebResource":[{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-PYA6YU6X/83bcf53f-c075-4cb6-9ae3-16422daba6e4/PDF","dcterms:extent":"271 KB"},{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-PYA6YU6X/5254294a-a201-488c-860b-00ab9b3140ed/TEXT","dcterms:extent":"0 KB"}],"edm:TimeSpan":{"@rdf:about":"2006-2026","edm:begin":{"@xml:lang":"en","#text":"2006"},"edm:end":{"@xml:lang":"en","#text":"2026"}},"edm:ProvidedCHO":{"@rdf:about":"URN:NBN:SI:doc-PYA6YU6X","dcterms:isPartOf":[{"@rdf:resource":"https://www.dlib.si/details/urn:nbn:si:spr-hthivfa7"},{"@xml:lang":"sl","#text":"Naše gospodarstvo"}],"dcterms:issued":"2024","dc:creator":["Kostova, Silviya","Zhelev, Zhelyo"],"dc:format":[{"@xml:lang":"sl","#text":"številka:2"},{"@xml:lang":"sl","#text":"letnik:70"},{"@xml:lang":"sl","#text":"str. 24-31"}],"dc:identifier":["ISSN:0547-3101","DOI:10.2478/ngoe-2024-0009","COBISSID_HOST:237569283","URN:URN:NBN:SI:doc-PYA6YU6X"],"dc:language":"en","dc:publisher":[{"@xml:lang":"sl","#text":"Društvo ekonomistov Maribor"},{"@xml:lang":"sl","#text":"Ekonomski center Maribor"},{"@xml:lang":"sl","#text":"Ekonomsko-poslovna fakulteta"}],"dc:subject":[{"@xml:lang":"en","#text":"digital risk assessment"},{"@xml:lang":"sl","#text":"informacijska integriteta"},{"@xml:lang":"en","#text":"information integrity"},{"@xml:lang":"sl","#text":"odgovornost"},{"@xml:lang":"sl","#text":"optimizacija"},{"@xml:lang":"en","#text":"optimization accountability"},{"@xml:lang":"sl","#text":"orodja za digitalno oceno tveganja"},{"@xml:lang":"en","#text":"public financial management"},{"@xml:lang":"sl","#text":"upravljanje z javnimi financami"}],"dcterms:temporal":{"@rdf:resource":"2006-2026"},"dc:title":{"@xml:lang":"sl","#text":"Application of digital tools assessing information risk in the control activity|"},"dc:description":[{"@xml:lang":"sl","#text":"The paper discusses digitising the leading information flows in control activities. The focus is on applying technology and its integration in implementing forms of control. The aim is to argue for practical approaches to minimise information risk in pre-ongoing and postcontrol to ensure the accuracy and veracity of financial and nonfinancial information. Evaluating the effectiveness of data ensures integrity, consistency, validity, completeness and timeliness - applying digital risk assessment tools to control activities. To prove the hypotheses, the cross-tabulation method is applied, focusing on the relationship between the use of verification, inspection, audit, revision and supervision, and the digital tools applied in the control institutions implementing financial control in the public sector of the Republic of Bulgaria. The study evaluates the effectiveness of data management practices, emphasizing the importance of maintaining integrity, consistency, validity, completeness, and timeliness. The study acknowledges that the use of advanced digital risk assessment tools could improve the effectiveness of control activities in various areas. The approach supports the sustainability of financial control and is in line with modern management standards, promoting a culture of accountability and precision in the management of public finances"},{"@xml:lang":"sl","#text":"Prispevek obravnava digitalizacijo vodilnih informacijskih tokov v kontrolnih dejavnostih. Osredotoča se na uporabo tehnologije in njeno integracijo pri izvajanju oblik nadzora. Namen prispevka je zagovarjati praktične pristope za zmanjšanje informacijskega tveganja pri predhodnem in naknadnem nadzoru, da se zagotovi točnost in resničnost finančnih in nefinančnih informacij. Ocena učinkovitosti podatkov zagotavlja integriteto, doslednost, veljavnost, popolnost in pravočasnost - z uporabo orodij za digitalno oceno tveganja pri kontrolnih dejavnostih. Za dokazovanje hipotez je uporabljena metoda navzkrižne tabele (angl. cross-tabulation method), ki se osredotoča na razmerje med uporabo preverjanja, inšpekcije, revizije, revizijskega pregleda in nadzora ter digitalnimi orodji, uporabljenimi v kontrolnih institucijah, ki izvajajo finančni nadzor v javnem sektorju Republike Bolgarije. Študija ocenjuje učinkovitost praks upravljanja podatkov, pri čemer poudarja pomen ohranjanja integritete, doslednosti, veljavnosti, popolnosti in pravočasnosti. Študija ugotavlja, da bi z uporabo naprednih orodij za digitalno oceno tveganja bilo mogoče izboljšati učinkovitost kontrolnih dejavnosti na različnih področjih. Pristop podpira trajnost finančnega nadzora in je v skladu z modernimi upravljavskimi standardi, s čimer spodbuja kulturo odgovornosti in natančnosti pri upravljanju javnih financ"}],"edm:type":"TEXT","dc:type":[{"@xml:lang":"sl","#text":"znanstveno časopisje"},{"@xml:lang":"en","#text":"journals"},{"@rdf:resource":"http://www.wikidata.org/entity/Q361785"}]},"ore:Aggregation":{"@rdf:about":"http://www.dlib.si/?URN=URN:NBN:SI:doc-PYA6YU6X","edm:aggregatedCHO":{"@rdf:resource":"URN:NBN:SI:doc-PYA6YU6X"},"edm:isShownBy":{"@rdf:resource":"http://www.dlib.si/stream/URN:NBN:SI:doc-PYA6YU6X/83bcf53f-c075-4cb6-9ae3-16422daba6e4/PDF"},"edm:rights":{"@rdf:resource":"http://creativecommons.org/licenses/by-nc-nd/4.0/"},"edm:provider":"Slovenian National E-content Aggregator","edm:intermediateProvider":{"@xml:lang":"en","#text":"National and University Library of Slovenia"},"edm:dataProvider":{"@xml:lang":"sl","#text":"Univerza v Mariboru, Ekonomsko-poslovna fakulteta"},"edm:object":{"@rdf:resource":"http://www.dlib.si/streamdb/URN:NBN:SI:doc-PYA6YU6X/maxi/edm"},"edm:isShownAt":{"@rdf:resource":"http://www.dlib.si/details/URN:NBN:SI:doc-PYA6YU6X"}}}}