CORPORATE FRAUD, AUDIT PREVENTION AND DETECTION

Authors

  • Miloš Karajović UNION Nikola Tesla University, Faculty of Business Studies and Law, Belgrade, Republic of Serbia
  • Zoran Kaličanin UNION Nikola Tesla University, Faculty of Business Studies and Law, Belgrade, Republic of Serbia
  • Milica Kaličanin UNION Nikola Tesla University, Faculty of Business Studies and Law, Belgrade, Republic of Serbia

DOI:

https://doi.org/10.7251/AP2501139K

Keywords:

Corporate fraud, internal audit, external audit, accounting, prevention

Abstract

This paper deals with corporate frauds, their forms and the ways in which they are detected. The paper explained the function and role of professional accountants in the prevention and detection of this phenomenon, that is, internal audit, external audit and the internal function of accounting were placed in connection with fraud. The volume and type of fraud were investigated in the regional dimension on a global scale and the indicators were analyzed. Tendencies in the last four years were tested and overviews related to Serbia were given.

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Published

2025-06-30

Issue

Vol. 8 No. 1 (2025): AKADEMSKI PREGLED 8-1

Section

Articles