Decision-making of Top Management and Internal Audit on the Issue of Archiving Documentation in Companies Founded by Local Government Units in the Republic of Serbia

This study emphasizes the importance of document archiving. The aim of the study is to point out the importance of secure archiving of documentation. The authors conducted a representative survey in 147 companies, which represents about 20% of public utility companies whose founders are local self-government units in the Republic of Serbia. They found that there are significant differences in terms of security of archiving between the so-called electronic archiving and classic form of archiving of documentation in companies. The main conclusion reached by the authors of the study would be that there are far fewer errors in the electronic archiving of documentation compared to the classic way of archiving documentation in companies. After the T-test, the authors found that there are significant differences in terms of security ratings that come from the ratings of top management and employees in internal audit (p = .000) in terms of secure archiving of documentation. The authors also point out that greater security of archiving documentation is achieved in companies that have introduced electronic archiving of documentation.