Primena forenzičkog računovodstva u preduzećima posmatrano u okviru donošenja upravljačkih odluka top menadžmenta u Republici Srbiji

Abstract

The process of introducing forensic accounting into the regular business processes of companies is connected with key decisions of top management to introduce and establish overall improved control of all parts and sectors in companies. The process of introducing forensic accounting essentially arises from the decision of the company's top management to establish a change in the previous accounting policy, a new one, in which there will be an implemented system of forensic accounting. The process of implementing forensic accounting is a very complex process. With its implementation, it is possible to improve overall management in a very short period of time. Forensic accounting can improve the functioning of all parts of the company, because its application reduces irrational, speculative management, as well as theft and unauthorized alienation of part of the company's assets. Top management's interest in the implementation of forensic accounting should be reflected in the improvement of overall management in the company. The benefits of implementing forensic accounting are numerous, such as: increasing the general security of the entire company's operations, improving the company's business results, reducing business costs in all organizational parts of the company, improving the overall financial reporting of top management from all organizational parts of the company, reducing fraud that can be committed by employees, reducing the alienation of company assets and others. The practical application of the implementation of forensic accounting can very quickly improve the trust of the workers in the actions of the top management in matters of management, and in this way, better overall results of the company's operations can be expected. The work of employees in a company that has implemented forensic accounting is largely connected with the implementation of the innovative IT sector, and it can contribute to the improvement of the overall financial reporting of top management.