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