AKTUELNI TRENDOVI U MENADŽMENTU RIZIKA OD PREVARA
DOI:
https://doi.org/10.56362/Rev23102125AKljučne reči:
fraud risk management, Fraud Risk Management Guide, COSO framework, organizationApstrakt
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/
