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2016, vol. 19, br. 73, str. 53-69
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Forenzička revizija - potreba ili izbor?
Forensic audit: Necessity or choice?
aUniverzitet Singidunum, Beograd, Srbija
bVisoka škola akademskih studija 'Dositej', Beograd
Sažetak
Pogrešno iskazani podaci u finansijskim izveštajima nisu uvek posledica neznanja, previda ili pogrešne primene međunarodnih računovodstvenih standarda, već i prevara koje se dešavaju u sve razvijenijem, ali i zamršenijem, načinu finansijskog poslovanja. Eksterna revizija nije instrument otkrivanja prevara, niti je to glavni cilj eksterne revizije. U tom kontekstu, praksa je iznedrila forenzičku reviziju koja za primarni cilj upravo ima prevenciju, otkrivanje i istragu prevara. Praksa iskazana kroz statističke pokazatelje asocijacija forenzičkih revizora i forenzičkih računovođa ukazuje na ogromne finansijske štete nastale usled izvršenja prevara koje se mere trilionima US dolara. Upravo ova činjenica ukazuje na potrebu primene forenzičke revizije, što ovaj rad analizom teorije i prakse dokazuje.
Abstract
Wrong data shown in the financial statements are not always the result of ignorance, oversight or erroneous application of international accounting standards but also the fraud taking place in the more developed but also more complicated mode of financial operations. External audit is not an instrument of discovering a fraud nor is it the main objective of the external audit. In this context, the practice has spawned a forensic audit that the primary objective of the administration of preventing, detecting and investigating fraud. The practice shown by statistical indicators associations of forensic auditors and forensic accountants points to enormous financial damage caused by the execution of a fraud are included trillions of US dollars. This fact points to the need for the application of forensic audit which this paper analysis the theory and practice demonstrates.
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