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2021, vol. 50, br. 1, str. 66-89
Uloga i značaj interne kontrole i interne revizije u sprečavanju i identifikovanju prevarnih radnji u bankama
aUniverzitet u Beogradu, Fakultet organizacionih nauka
bUniverzitet u Beogradu, Ekonomski fakultet
cPreduzeće za reviziju, računovodstvene, finansijske i konsalting usluge Moodys Standards doo, Beograd + Univerzitet Union, Beogradska bankarska akademija - Fakultet za bankarstvo, osiguranje i finansije, Beograd

e-adresasnezana.knezevic@fon.bg.ac.rs, aleksandar.zivkovic@ekof.bg.ac.rs, info@moodys.rs
Ključne reči: banka; prevarna radnja; interna kontrola; interna revizija; efikasnost
Sažetak
Savremene banke imaju ulogu i niz funkcija od primordijalnog značaja, kao finansijske institucije namenjene odobravanju zajmova, stvaranju kredita, mobilizaciji štednje i ekonomskog razvoja. U finansijskom sektoru raste broj lica koja koriste sve inovativnije i kreativnije načine ciljanja uočenih slabosti u bankama i sistemima odobravanja kredita. Lica koja čine prevare postala su sve sofisticiranija, što znači da mere za sprečavanje prevara moraju stalno da se razvijaju, kako bi se osigurala njihova sposobnost da se nose sa pretnjom. Borba protiv prevara je od presudnog značaja za institucije finansijskih usluga. Ovaj članak ima za cilj ne samo da ukratko opiše ulogu interne kontrole i interne revizije u otkrivanju moguc'ih prevara u bankama, kao profitno orijentisanim organizacijama u današnjem kompleksnom i veoma promenljivom poslovnom okruženju, vec' i da ukaže na prednosti koje one imaju u efikasnijem upravljanju aktivnostima banke.
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O članku

jezik rada: srpski, engleski
vrsta rada: pregledni članak
DOI: 10.5937/bankarstvo2101066K
primljen: 25.01.2021.
prihvaćen: 11.02.2021.
objavljen u SCIndeksu: 29.04.2021.
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