Uloga I Značaj Forenzičkog Računovodstva U Otkrivanju Finansijskih Prevara

Aleksić, Milanka; Gligorić, Bogdana Vujnović; Uremović, Nina

doi:10.7251/emc1502229a

Cited by 2 publications

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“…Non-sanctioning of perpetrators of fraud was assessed as the factor that contributes the most to committing fraud in the financial statements in BiH (average score 4.32). Financial fraud mainly occurs as a result of placing the personal interests of individuals above the general interests of the company as a whole (Aleksić et al, 2015). Financial fraud cannot be completely eradicated, but the frequency of its occurrence can be reduced through good preventive measures and a fair system of punishing perpetrators.…”

Section: Results Of the Conducted Researchmentioning

confidence: 99%

State and Perspectives of Forensic Accounting Development in Bosnia and Herzegovina

Veledar

Bašić

Čolpa³

2022

Journal of Forensic Accounting Profession

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Fraud in accounting, as well as falsification of financial statements, has a long history, and in recent years their scale has been growing and with much more serious consequences. Decisions made by investors and other users of financial statements based on erroneous financial information cause enormous damage to users of financial information, but also to the general public. Many major financial frauds are only detected when companies reach the point of financial collapse, in a situation where it is difficult to do something to repair major damages.

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Section: Results Of the Conducted Researchmentioning

confidence: 99%

State and Perspectives of Forensic Accounting Development in Bosnia and Herzegovina

Veledar

Bašić

Čolpa³

2022

Journal of Forensic Accounting Profession

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Importance of forensic accounting in the process of making decisions by the top management

Cvetković,

Dimitrijević,

Đorđević

2024

Bizinfo

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In modern business conditions, more and more attention is paid to the introduction of forensic accounting into the regular operations of the company and its development, in order to achieve more efficient and effective controls of all organizational parts in the company. In this context, it is necessary for the top management to be innovatively disposed to apply new solutions that will facilitate the company's operations and through the application of which it will achieve better business results. Forensic accounting is effective not only for detecting and preventing fraud in financial statements and accounting, but also for assessing the damage to the company on that basis. The introduction of forensic accounting is a complex and not at all cheap process that practically begins with the decision of the top management to change the previous accounting policies to a new one, in which there will be an implemented system of forensic accounting. The paper analyzes the connection between forensic accounting and top management, as well as the importance of this special accounting for business decision-making. The aim of the work is to show the usefulness of applying forensic accounting activities, as part of making valid decisions of top management, in the process of regular business operations of the company, which is reflected in raising the level of security of financial reporting and the overall security of the company's operations.

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Uloga I Značaj Forenzičkog Računovodstva U Otkrivanju Finansijskih Prevara

Abstract: UVODFinansijski izvještaji zahtijevaju fer i objektivan prikaz bilansnih pozicija. Uslov za kvalitetno fi nansijsko izvještavanje je adekvatan tretman poslovnih događaja. Računovodstveni tretman poslovnih događaja u velikoj mjeri zavisi od usvojenih

Cited by 2 publications

References 0 publications

State and Perspectives of Forensic Accounting Development in Bosnia and Herzegovina

State and Perspectives of Forensic Accounting Development in Bosnia and Herzegovina

Importance of forensic accounting in the process of making decisions by the top management

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