The inpact of e-documents on the organization of the accounting system

Uvođenje elektroničkog poslovanja donosi brojne koristi osobama uključenim u takvo poslovanje. Elektroničko poslovanje obuhvaća mnoga područja, kao što su bankarstvo, trgovina, zdravstvo, obrazovanje i druga područja koja su obuhvaćena i razvijena Programom e-Hrvatska. U radu se analiziraju odredbe zakona koje definiraju elektroničku ispravu i elektronički potpis. Razmatra se što je sve potrebno da elektronički potpis bude pravovaljan kao i potpis na papiru. U radu se također nastoji ukazati na važnost računovodstvenih kontrola kroz sustav internih kontrola jer im one kao dio računovodstvenom procesa omogućuju da se računovodstveni podaci prikazuju na istinit i objektivan način, te se razmatra kakve kontrole moraju proći računovodstvene isprave i e-isprave.The introduction of electronic business brings numerous benefits for those involved in such operations. Electronic business covers many areas, such as banking, trade, health, education and other areas covered and developed by program e-Hrvatska. It is analyzed the provisions of the law that define the electronic document and electronic signature. It is considered what all is needed for electronic signature to be valid as signature on paper. Also an attempt was made to emphasize the importance of accounting control through a system of internal control since those as part of the accounting process are allowing the accounting data to be presented on truthful and objective manner, and to consider what kind of control must undergo accounting documents and e-documents