Integration of forensic accounting techniques into the control system

[M. Špiler]

251 str.

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Predmet ove disertacije je definisanje konceptualnog okvira za integraciju tehnika forenzičkog računovodstva u sistem upravljačke kontrole. U središtu pažnje je istraživanje postojećih modela integracije forenzičkog računovodstva u sistem kontrole. Mogućnosti integracije tehnika forenzičkog računovodstva u sistem upravljačke kontrole biće istražene sa aspekta uticaja na reputaciju organizacija i sprečavanje računovodstvenih zloupotreba i prevara. U radu će biti predstavljen konceptualni model za integraciju tehnika forenzičkog računovodstva koji se bazira na postojećim teorijskim modelima i iskustvu domaće i inostrane prakse, radi unapređenja sistema kontrole u svrhu zaštite resursa organizacije. Primenom integrisanog modela interni revizori usvajaju sveobuhvatan, konceptualni pristup reviziji, procenu rizika i upravljanje rizikom koji se proteže daleko od uskog fokusa na kontrole. Detaljno će biti ukazano na ključne indikatore u funkciji podrške procesu kontrole kao podrške efikasnom upravljanju resursima preduzeća. Konceptualni model integracije forenzičkog računovodstva u sistem kontrole može da bude implementiran u domaćim organizacijama.

The subject of this dissertation is the definition of a conceptual framework for the integration of forensic accounting techniques into the management control system. The focus of attention is the research of existing models of integration of forensic accounting into the control system. The possibilities of integrating forensic accounting techniques into the management control system will be explored from the aspect of impact on the reputation of organizations and prevention of accounting abuses and frauds. The paper will present a conceptual model for the integration of forensic accounting techniques, which is based on existing theoretical models and the experience of domestic and foreign practice, in order to improve control systems for the purpose of protecting the organization's resources. By applying the integrated model, internal auditors adopt a comprehensive, conceptual approach to auditing, risk assessment and risk management that extends far beyond a narrow focus on controls. The key indicators will be pointed out in detail in the function of supporting the control process as well as supporting the efficient management of the company's resources. The conceptual model of the integration of forensic accounting into the control system can be implemented in domestic organizations.

forenzičko računovodstvo, sistem kontrole, prevarne radnje, zloupotreba, korporativna bezbednost.

forensic accounting, control system, fraudulent actions, abuse, corporate security.

657.632:343.53(043.3)

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