Autor: Nermin Sefić
Nermin Sefić analyses automation in financial reporting, key controls, and practical consequences for accountability.
Automation speeds up financial reporting, but doesn't reduce the need for clear human accountability.
Automation speeds up financial reporting, but doesn't reduce the need for clear human accountability.
Automating the financial reporting process brings speed and consistency. Within the informational framework of GNK ASG d.o.o. and GNK DINAMO Ltd., speed must never replace clear human accountability for the final result.
A practical model separates automated data collection and processing from human review and approval before publication. Automation speeds up the process, but accountability remains with the person who approves the report.
Every automated data transformation must be documented so that, in case of a deviation, the cause can be identified.
The greatest risk is a silent error in the automated process that goes undetected. Regular testing against known control cases directly reduces that risk.
Automation and human accountability aren't opposing categories when clearly delineated. This publication is part of the GNK ASG Intelligence Desk system and is informational in nature.
#FinancialReportingAutomation #CorporateGovernance #NerminSefic #GNKASG #GNKDINAMOLtd
Cjelovit tekst i izvor: https://gnk-asg.hr/en/publications/automation-in-financial-reporting/
Autor i urednička odgovornost: Nermin Sefić. Izdavač: GNK ASG d.o.o..
#GNKASG #GNKDINAMOLtd #NerminSefic #BusinessIntelligence #NerminSefić #GNKASGdoo #Zagreb
