ULOGA INTERNIH REVIZORA U SPREČAVANJU NASTANKA FINANSIJSKIH PREVARA U REPUBLICI SRBIJI
Sažetak
Finansijske prevare predstavljaju značajnu pretnju stabilnosti i integritetu finansijskih sistema širom sveta. Republika Srbija, kao ekonomija u dinamičnom razvoju, nije izuzetak od ovog izazova. Ovaj istraživački rad istražuje ključnu ulogu profesije internih revizora u borbi protiv finansijskih prevara u Republici Srbiji. Istražujući prakse i izazove sa kojima se suočavaju interni revizori, ovaj rad ima za cilj da pruži vredne uvide i preporuke za jačanje efikasnosti funkcija interne revizije u otkrivanju i sprečavanju finansijskih prevara. Ispitujući pravni i regulatorni okvir koji reguliše internu reviziju u Srbiji, istaknut je značaj implementacije snažnog kontrolnog okruženja i efikasnih mehanizama nadzora u sprečavanju finansijskih prevara. Zaključci rada naglašavaju specifične izazove sa kojima se suočavaju interni revizori u Republici Srbiji u sprečavanju finansijskih prevara, kao što su ograničenja u resursima, ograničena nezavisnost i nedovoljna svest o prevari. Nalazi i preporuke predstavljeni u radu mogu poslužiti kao dragocen izvor za kreatore politike, regulatorna tela i organizacije koje žele da ojačaju svoje mehanizme odbrane od finansijskih prevara i da ojačaju svoju funkciju interne revizije.
Ključne reči
Reference
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