ДРЖАВНА РЕВИЗОРСКА ИНСТИТУЦИЈА И ПРЕВЕНЦИЈА КРИМИНАЛИТЕТА БЕЛОГ ОКОВРАТНИКА У ЈАВНОМ СЕКТОРУ
The Role of the State Audit Institution in Prevention of White-Collar Crime in the Public Sector

Summary/Abstract: In this paper, the author points out to the important role of the Serbian State Audit Institution in prevention of corruptive practices, felonies and white-collar crime in the public sector in the Republic of Serbia. Although the activity of supreme state auditors is not primarily aimed at detecting criminal offences in the public sector, their efforts and results in this area are by no means insignificant. This is due to the fact that state auditors are well-trained to interpret and apply the legal provisions from the area of public finance, public procurements and accountancy, regulating the budget system of revenues and expenditures whose violation may constitute a criminal offence within the scope of whitecollar crime. Considering the fact that it is an independent and autonomous state authority, the Serbian Supreme Audit Institution should play a very important role in reducing “the dark figures of white-collar crime”. In many cases, the fear of crime detection as well as the the fear of being punished are sufficient to exert the preventive effect on the potential perpetrators of white-collar crimes. However, we have to bear in mind that the prevention of corruption and other felonies which are qualified as white-collar crime calls for a joint effort of all state institutions and citizens alike. Another fact which is very important for improving the operative quality of the Supreme Audit Institution is its membership in the International Organisation of Supreme Audit Institutions and cooperation with the Supreme Audit Institutions in other countries.

• Details
• Contents