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Marina Ercegović

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Conference Open access Sep 2026

Digital Technologies as an Enabler of Internal Audit Practices in the ESG Context: A Thematic Analysis of Recent Practices

The role of the internal audit function in the context of sustainability, as well as the impact of digital technologies on the transformation of the internal audit function, is receiving increasing attention in both professional and academic literature. However, it is not possible to draw clear conclusions about the in...

Ivana Barišić, Marina Ercegović, Ivana Mamić Sačer · 0 citations

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