Tranzicija, Vol. 25 No. 49, 2022.
Pregledni rad
ANALYSIS OF POSSIBLE FORENSIC AUDIT MODELS IN BOSNIA AND HERZEGOVINA AND THE SURROUNDING COUNTRIES
Božo Vukoja
; Ekonomski fakultet Sveučilišta u Vitezu
Matea Antonela Vukoja
; Društvo za reviziju i poslovne usluge Revident doo
Sažetak
In this paper, the concept of forensic audit is explained in more detail based on a comparison of different definitions of forensic accounting and forensic audit. The purpose is to analyze in more detail several different models of conducting forensic audits in order to consider the perspectives of introducing forensic audits into the business practice of BiH. Based on the analysis and empirical research, as well as the research dealt with in this paper, the conclusion is reached that the sudden forensic audit is sufficiently effective in preventing and detecting fraud for companies of public interest, for other interested business entities there is a possibility of using the achievements of the profession. The necessary preconditions for the introduction of forensic audit in the country and the current limitations in the development of the profession in the country and the surrounding area are also listed.
Ključne riječi
forensic audit, audit of financial statements, fraud detection, fraud detection, fraud prevention
Hrčak ID:
309063
URI
Datum izdavanja:
21.10.2023.
Posjeta: 210 *