ULOGA I ZNAČAJ FORENZIČKOG RAČUNOVODSTVA U OTKRIVANJU FINANSIJSKIH PREVARA
Journal Title: EMC Review: Časopis za ekonomiju i tržišne komunikacije - Year 2015, Vol 5, Issue 2
Abstract
The development of the world market leads to the rapid growth of financial frauds, which reduces the objectivity and reliability of financial reporting. In an effort to reduce fraud and thus restore confidence in the financial statements, a new direction has emerged in accounting, called forensic accounting. Forensic accounting is engaged in detailed and thorough examination of the regularity of business operations for the purpose of detecting financial frauds, as well as sanctioning the perpetrator, through the collection of evidence acceptable to the court. Due to the increase in traditional and new types of crimes, and due to the lack of special knowledge and experience of the existing supervisory and executive bodies in the investigation process and giving opinions on forbidden activities this paper aims to explore the need for development of professional forensic accounting. Consequently, the aim of this paper is to analyze the concept and objective of forensic accounting, as well as to determine the activities of forensic accountants and relation between audit and forensic accounting. For this purpose were used methods of analysis and synthesis, while in case of determining the forensic accounting subject was used descriptive method.
Authors and Affiliations
Milanka Aleksić, Bogdana Vujnović- Gligorić Nina Uremović
Keywords
Related Articles
- EP ID EP333375
- DOI -
- Views 150
- Downloads 0
DETERMINANTE PORESKE EVAZIJE U BOSNI I HERCEGOVINI
Funkcionisanje poreskog sistema i oporezivanja jedne ekonomije su od krucijalnog značaja za ukupnu fi nansijsku stabilnost, a poreska evazija je jedan od značajnijih rizika, ukoliko se ne rješava na adekvatan način i ona...
APPLICATION OF THE PUBLIC PROCUREMENT SYSTEM IN BOSNIA AND HERZEGOVINA WITH REGARD TO THE IMPROVEMENT AND DEVELOPMENT OF EDUCATION AND TRAINING
The public procurement system isnowadays a special discipline, and this paper explores the possibility of researching it. The main reason for researching the mentioned system is the need to apply the public procurement s...
IMPACT OF STRATEGIC PROTECTIONISM IMPLEMENTED BY BRAZIL AND ARGENTINA IN THE FIELD OF MEXICAN AUTO INDUSTRY
Today protectionist actions have been highly adopted by the nations, that in order to cope with the constant crises that threaten to slow economic growth. The cancellation of trade agreements has led to a strategic manag...
TODAYAMAMOTO CAUSALITY BETWEEN E7 COUNTRIES STOCK MARKETS
In this study, the causal relationship between the fastest growing emerging countries (Emerging 7) stock markets is discussed. In the study, Turkey, India, Indonesia, China, Mexico, Brazil and the Russian stock market in...
CORPORATE SOCIAL RESPONSIBILITY AS MARKETING STRATEGY
The subject of this journal article is corporate social responsibility as a marketing strategy for company, which thrive to promote and achieve better market’s competitiveness thanks to unique, inovative and social respo...