CURRENT TRENDS IN RISK OF FRAUD MANAGEMENT
DOI:
https://doi.org/10.56362/Rev23102125AKeywords:
upravljanje rizikom od prevare, Vodič za upravljanje rizikom od prevara, COSO okvir, organizacijaAbstract
This paper presents the innovations in the second edition of the Fraud Risk Management Guide, with a focus on encouraging organizational leaders to develop a comprehensive fraud risk management framework, as a kind of Fraud Risk Management Program tailored to organizational needs. Effective fraud risk management is a key factor in achieving organizational goals. Combining the guidance from the Fraud Risk Management Guide and the COSO framework helps organizations better identify, assess, and manage fraud risks.
References
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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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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
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