AKTUELNI TRENDOVI U MENADŽMENTU RIZIKA OD PREVARA

Autori

  • Vera Agić Grad Beograd - Gradska uprava
  • Nebojša Jeremić Telekom Srbija

DOI:

https://doi.org/10.56362/Rev23102125A

Ključne reči:

fraud risk management, Fraud Risk Management Guide, COSO framework, organization

Apstrakt

Ovaj rad prikazuje novine u drugom izdanju Vodiča za upravljanje rizikom od prevara, s fokusom na podsticanje rukovodilaca organizacija na razvoj sveobuhvatnog okvira za upravljanje rizicima od prevare, primenom svojevrsnog Programa upravljanja rizikom od prevara, prilagođenog organizacionim potrebama. Efektivno upravljanje rizikom od prevara je ključni faktor za postizanje ciljeva organizacije. Kombinovanje uputstava iz Vodiča za upravljanje rizikom od prevara i COSO okvira pomaže organizacijama da bolje identifikuju, procene i upravljaju rizicima od prevara.

Reference

COSO and ACFE (2023) Fraud risk management Guide, Executive Summary, second edition, https://www.coso.org/Shared%20Documents/COSO-Fraud-Risk-Management-Executive-Summary.pdf

COSO (2016) Fraud risk management Guide, Executive Summary, https://www.coso.org/Shared%20Documents/COSO-Fraud-Risk-Management-Guide-Executive-Summary.pdf

COSO (2013) Internal control – Integrated framework, Executive Summary, https://www.coso.org/Shared%20Documents/Framework-Executive-Summary.pdf

COSO (2017) Enterprise risk management – Integrating with Strategy and Performance, Executive Summary, https://www.coso.org/Shared%20Documents/2017-COSO-ERM-Integrating-with-Strategy-and-Performance-Executive-Summary.pdf

IIA, AICPA and ACFE (2008) Managing the Business Risk of Fraud: A Practical Guide, https://us.aicpa.org/content/dam/aicpa/forthepublic/auditcommitteeeffectiveness/guidanceandresources/downloadabledocuments/managing-the-business-risk-of-fraud.pdf

Vera Agić i Milena Milojević, (2022) Vodič za upravljanje rizikom prevara – COSO – prevod, https://www.acfe.rs/2023/01/12/vodic-za-upravljanje-rizikom-prevara-coso/

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Objavljeno

2023-10-26

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