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
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