Analiza profesionalnih prevara na osnovu SWARA i MARCOS metode
DOI:
https://doi.org/10.46793/Rev25109.037LKljučne reči:
profesionalne prevare, industrija, odeljenja, SWARA, MARCOSApstrakt
U poslednje vreme, profesionalne prevare postale su izraženije, što njihovo istraživanje čini veoma izazovnim. Ova studija istražuje profesionalne prevare u različitim industrijama i visokorizičnim odeljenjima koristeći metode SWARA i MARCOS. Istraživanje je pokazalo da, prema rezultatima metode SWARA-MARCOS, pet sektora s najvećim brojem profesionalnih prevara uključuje građevinarstvo, verske, humanitarne ili socijalne službe, državnu i javnu administraciju, zdravstvenu zaštitu i obrazovanje. Profesionalne prevare su najzastupljenije u sektoru građevinarstva, dok ih u informacionoj industriji ima najmanje. U maloprodaji je stopa profesionalnih prevara relativno niska. Ključno pitanje je kako suzbiti ili minimizirati profesionalne prevare u različitim sektorima. To se može postići efikasnijom kontrolom naplata, krađe gotovine, isplata gotovine na ruke, neovlašćenih izmena čekova i plaćanja, korupcije, lažnih nadoknada troškova, prevara u finansijskim izveštajima, bezgotovinskih plaćanja, zloupotreba pri obračunu plata, registrovanih plaćanja i prisvajanja novca (skimming). Spoljne revizije, interne revizije, državne revizije, kao i forenzičko računovodstvo i revizija, igraju značajnu ulogu u sprečavanju prevara. Pored toga, digitalizacija celokupnog poslovanja ima pozitivan efekat na suzbijanje profesionalnih prevara. Neophodno je razvijati etičke vrednosti među svim učesnicima u lancu vrednosti. Što se tiče profesionalnih prevara u visokorizičnim odeljenjima, prema rezultatima metode SWARA-MARCOS, najveći nivo profesionalnih prevara prisutan je u računovodstvu, zatim u finansijama. Ostala pogođena odeljenja uključuju izvršno/starije rukovodstvo, administrativnu podršku, nabavku, operacije, korisničku službu i prodaju. Profesionalne prevare su najmanje zastupljene u sektoru prodaje. Efikasna kontrola računovodstvenih procesa i finansijskih aktivnosti može značajno smanjiti profesionalne prevare. Spoljna revizija, interna revizija, forenzičko računovodstvo i revizija imaju ključnu ulogu u tom procesu. Takođe, uticaj digitalizacije računovodstvenih i finansijskih operacija je značajan. Pored toga, održavanje visokih etičkih standarda u računovodstvu i finansijama od suštinskog je značaja.
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