ОТКРИВАЊЕ И СПРЕЧАВАЊЕ ФИНАНСИЈСКИХ ПРЕВАРА У ЦИЉУ ЈАЧАЊА ФИНАНСИЈСКИХ ПЕРФОРМАНСИ ПРЕДУЗЕЋА У РЕПУБЛИЦИ СРПСКОЈ
THE DETECTION AND PREVENTION OF FINANCIAL FRAUDS IN ORDER TO STRENGTHEN THE FINANCIAL PERFORMANCE OF COMPANIES IN REPUBLIC OF SRPSKA

Summary/Abstract: The global trends, economic and financial crisis, as well as numerous corporate and banking scandals and downs caused by financial frauds require review and active advancement of former theoretical postulates and professional principles the corporate sector is based on. Professional and regulatory institutions and decision makers in companies are faced with new challenges in the form of a need for knowledge integration and interdisciplinary approach beyond the scope of current accounting practice and corporative governance. Mentioned is reflected precisely in the introduction and strengthening of a forensic accounting as a new discipline, in order to detect and prevent financial frauds that cause tremendous losses not only to companies but also to the economy as a whole. The paper deals with the concept, causes and methods of preventing financial frauds within the forensic accounting and their treatment in order to strengthen the financial performance of companies in Republic of Srpska.

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