ZNAČAJ REVIZIJE U SPREČAVANJU FINANSIJSKIH PREVARA

Autori

  • Nebojša Jeremić Telekom Srbija
  • Mirjana Jeremić Grant Thornton Srbija
  • Nemanja Jakovljević Ekonomski fakultet u Beogradu

DOI:

https://doi.org/10.56362/Rev23104063J

Ključne reči:

prevarno finansijsko izveštavanje, uloga revizije u sprečavanju i otkrivanju finansijske prevare

Apstrakt

Revizija je aktivnost koja doprinosi uveravanju da su finansijski izveštaji organizacije tačni i pouzdani. Jedan od ciljeva revizije je i otkrivanje i sprečavanje finansijskih prevara. Prevarne radnje su uzrok finansijskih gubitaka i nanose štetu reputaciji organizacije. Predmet rada je razmatranje uloge revizije u otkrivanju i sprečavanju prevara, kao i tehnika i alata koje revizori koriste za njihovu identifikuju. Zaključak je da revizija pomaže organizaciji u otkrivanju i sprečavanju nastanka prevara, i da podstiče preduzimanje mera radi sprečavanja takvih pojava u budućnosti

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2023-12-31

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