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2021, vol. 24, iss. 95-96, pp. 35-49
Forensic accounting education and connection to practice summary
aUniversity of Belgrade, Faculty of Organizational Sciences
b"Moodys Standards" doo, Preduzeće za reviziju, računovodstvene, finansijske i konsalting usluge, sektor "Fraud Prevention and Fraud Investigations, Beograd,,
In recent times, the detection of fraud has become increasingly important in the accounting profession. The need to protect capital in the markets, on the one hand, and the protection of the reputation of the accounting profession, on the other, require more attention to be paid to strengthening the capacity of forensic accounting. The subject of this paper is a discussion of the importance of improving the risk management of fraud in two directions. The first is to strengthen the capacity of forensic accounting through the education system, and the second direction is to improve the skills of forensic accountants. The aim of this paper is to give a comprehensive view of the importance of education in the field of forensic accounting and its connection with practice.
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article language: Serbian
document type: Original Scientific Paper
DOI: 10.5937/Rev2196035K
received: 01/11/2021
accepted: 19/11/2021
published in SCIndeks: 28/12/2021
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