EDUKACIJA O FORENZIČKOM RAČUNOVODSTVU I VEZA S PRAKSOM
DOI:
https://doi.org/10.5937/Rev2196035KKljučne reči:
forenzičko računovodstvo, edukacija , praksa, veza, prevarne radnjeApstrakt
U novije vreme, u računovodstvenoj profesiji otkrivanje prevarnih radnji sve više dobija na značaju. Potreba za zaštitom kapitala na tržištima, s jedne, i zaštita ugleda računovodstvene struke, s druge strane, zahtevaju da se veća pažnja posveti jačanju kapaciteta forenzičkog računovodstva. Predmet ovog rada je diskusija o važnosti unapređivanja upravljanja rizikom od nastanka prevarnih radnji u dva pravca. Prvi je jačanje kapaciteta forenzičkog računovodstva kroz obrazovni sistem, a drugi pravac se odnosi na poboljšanje veština forenzičkih računovođa. Cilj rada je da se predstavi sveobuhvatan pogled na važnost edukacije u oblasti forenzičkog računovodstva i njegove veze s praksom.
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