Prevare u kontekstu upravljanja vanrednim situacijama
Fraud in the context of emergency situations
Keywords:
prevare, upravljanje, vanredne situacije, kontrolne aktivnostiAbstract
Prevarna radnja (prevara) je reč koja ima značajnu težinu. Da bi se sprečio nastanak prevara, neophodno je identifikovati šta su uzroci prevare i napraviti plan za njihovo sprečavanje. Različiti su mogući uzroci koji podstiču ljude da izvrše prevaru. Nezavisno od razlike u kulturi, tradiciji, običajima, sve kulture prevaru, mito i korupciju tretiraju kao radnje koje su zabranjene i neetičke. Vanredne situacije se dešavaju nepredvidivo i dovode do toga da pojedinci i organizacije odmah prebace svoj fokus i pažnju na rešavanje situacije. Tokom pandemije ili velikih prirodnih katastrofa, dolazi do ograničenja u mogućnosti upravljanja rizicima od nastanka prevarnih radni, koje mogu imati razne oblike i izazavati velike ekonomske i druge posledice. U ovom radu se diskutuje o uzrocima i problemima vezanim za pojavu prevara koje su specifične za vanredne situacije. Biće ukazano i na razne kontrolne aktivnosti koje se mogu preduzeti tokom vanredne situacije da bi se rizik od nastanka prevarnih radnji sveo na najmanji mogući nivo.
Fraud is a word with a significant weight. In order to prevent fraud, it is necessary to identify the causes of fraud and to create a plan to prevent it. There are various possible causes that motivate people to commit fraud. Regardless of differences in culture, tradition, or customs, all cultures treat fraud, bribery, and corruption as a prohibited and unethical act. Emergencies happen unpredictably and lead to immediate shifting of focus and attention of individuals and organizations to resolving the situation. During a pandemic or major natural disaster, there are limitations in the ability to manage the risks of fraudulent acts, which can take many forms and cause major economic and other types of consequences. This paper discusses the causes and problems related to the occurrence of fraud that are specific to emergency situations. Various control activities that can be undertaken during an emergency situation will also be pointed out in order to reduce the risk of fraud to the lowest possible level.
References
Öcal, A. (2019). Natural Disasters in Turkey: Social and Economic Perspective. International Journal of Disaster Risk Management, 1(1), 51-61. https://doi.org/10.18485/ijdrm.2019.1.1.3.
https://www.acfe.com/disasterfraud/, pristupljeno 23.12.2021.
Cvetković,V., Kezunović, A. (2021). Bezbednosni aspekti zaštite kritične infrastrukture u antropogenim katastrofama: studija slučaja Beograda, poglavlje u knjizi: „Forenzičko računovodstvo, istražne radnje, ljudski faktor i primenjeni alati, udžbenik, Fakultet organizacionih nauka, Beograd, str. 860-883.
Rico, G. (2019). School-Community Collaboration: Disaster Preparedness towards Building Resilient Communities. International Journal of Disaster Risk Management, 1(2), 45-61. https://doi.org/10.18485/ijdrm.2019.1.2.4
Ocal, A. (2021). Disaster management in Turkey: a spatial approach. International Journal of Disaster Risk Management, 3(1), 15-22. https://doi.org/10.18485/ijdrm.2021.3.1.2.
Mano, R., Kirshcenbaum, A., & Rapaport, C. (2019). Earthquake preparedness: A Social Media Fit perspective to accessing and disseminating earthquake information. International Journal of Disaster Risk Management, 1(2), 19-31. https://doi.org/10.18485/ijdrm.2019.1.2.2.
Štrbac, K., & Tomić, D. (2021). Menadžment vanredne situacije tokom epidemije KOVID-19 u Republici Srbiji. Serbian Journal of Engineering Management, 6(2), 73-80. https://doi.org/10.5937/SJEM2102073S.
Friedman, D.B., Tanwar, M., T., Richter, J.V.E.R. (2008). Evaluation of Online Disaster and Emergency Preparedness Resources. Prehospital and Disaster Medicine, 23(5), 438–446. doi:10.1017/s1049023x00006178.
Vukelić, G. (2014). Prevare i foreznika. Konferencija o bezbednosti informacija BISEC, 18 jun, 2014, Univerzitet Metropolitan, str. 47-53.
Mitrović, A., & Milašinović, M. (2020). Specifics of financial reporting of hotel companies in the Republic of Serbia. Scientific Conference Accounting and audit in theory and practice (pp. 33-45). Banja Luka, Republika Srpska: Banja Luka College.
Cvetkovic, V., & Martinović, J. (2021). Innovative solutions for flood risk management. International Journal of Disaster Risk Management, 2(2), 71-100. https://doi.org/10.18485/ijdrm.2020.2.2.5.
Jensen, G., Bar-On, E., Wiedler, J.T., Hautz, S.C., Veen, H., Kay, A.R., Norton, I., Gosselin, R.A., von Schreeb, J. (2019). Improving Management of Limb Injuries in Disasters and Conflicts. Prehosp Disaster Med. 34(3), 330-334. doi: 10.1017/S1049023X19004242. Epub 2019 Apr 26. PMID: 31025618.
Vukadinović, P., Obradović, M. (2018). Teorijski i empirijski aspekti trougla prevare. Revizor, 21(81), 39-49.
Lončar, Z. J., Radivojević, N. P., Radošević, R. S., & Mirković, V. M. (2019). Saradnja policije i privatnog obezbeđenja u vanrednim situacijama u Republici Srbiji - stanje i mogućnosti. Zbornik radova Pravnog fakulteta, Novi Sad, 53(1), 113-131.
https://doi.org/10.5937/zrpfns53-22005.
Janković, B. (2021). The role of the police in disasters caused by pandemic infectious diseases. International Journal of Disaster Risk Management, 3(1), 41-50. https://doi.org/10.18485/ijdrm.2021.3.1.4.
Reissman, D.B., Howard, J. (2008). Responder safety and health: preparing for future disasters. Mt Sinai J Med. 75(2), 135-41. doi: 10.1002/msj.20024. PMID: 18500715.
Kapucu, N. & Vener, G. (2011). Collaborative Decision-Making in Emergency and Disaster Management. International Journal of Public Administration, 34(6), 366–375. doi:10.1080/01900692.2011.561477.
Dunlop, A.L., Logue, K.M., Isakov. A.P. (2014). The engagement of academic institutions in community disaster response: a comparative analysis. Public Health Rep. 29 Suppl 4, 87-95. doi: 10.1177/00333549141296S412. PMID: 25355979; PMCID: PMC4187311.
Perić, J., & Cvetković, V. (2019). Demographic, socio-economic and phycological perspective of risk perception from disasters caused by floods: case study Belgrade. International Journal of Disaster Risk Management, 1(2), 31-45. https://doi.org/10.18485/ijdrm.2019.1.2.3.
Knežević, S., Milojević, S., Paunović, J. (2021a). Razvoj forenzičkog računovodstva i izazovi u savremenom okruženju, Revizor, časopis za teoriju i praksu, 95-96, str. 77-90. DOI: 10.5937/Rev2196077K.
Aguirre, B.E. & Lane, D. (2019). Fraud in disaster: Rethinking the phases. International Journal of Disaster Risk Reduction, 10123. doi:10.1016/j.ijdrr.2019.101232.
Knežević, S. (2019). Finansijsko izveštavanje, izdanje autora, Beograd.
Renzhou, D. (2011). Research on Legal Procedural Functions of Forensic Accounting. Energy Procedia, 5, 2147–2151. doi:10.1016/j.egypro.2011.03.371.
Brown, A., Milašinović, M., Mitrović, A., & Knežević, S. (2020). Are audit opinions related to bancruptcy forecasting of companies listed on the Sector A-Agriculture, forestry and fisheries? Fresenius Environmental Bulletin, 29(11), 9899-9905.
Knežević, S., Milojević, S., Špiler, M. (2021b). Edukacija o forenzičkom računovodstvu i veza sa praksom, Revizor - časopis za teoriju i praksu, 95-96, str. 35-49. DOI: 10.5937/Rev2196035K.
Brody, 2006, Natural catastrophe and disaster fraud, https://www.fraud-magazine.com/article.aspx?id=4294967697&Site=ACFEWEB.
Guo, X., & Kapucu, N. (2019). Examining Stakeholder Participation in Social Stability Risk Assessment for Mega Projects using Network Analysis. International Journal of Disaster Risk Management, 1(1), 1-31. https://doi.org/10.18485/ijdrm.2019.1.1.1
Khorram-Manesh, A. (2017). Youth Are Our Future Assets in Emergency and Disaster of Disaster Risk Management, 1(2), 61-75. https://doi.org/10.18485/ijdrm.2019.1.2.5.
Cvetkovic, V. (2019). Risk Perception of Building Fires in Belgrade. International Journal of Disaster Risk Management, 1(1), 81-91. https://doi.org/10.18485/ijdrm.2019.1.1.5.
Dupepe, L.M., Donaho, J.C., Roble, G. (2018). Emergency Response and Management. In: Weichbrod RH, Thompson GA, Norton JN, editors. Management of Animal Care and Use Programs in Research, Education, and Testing. 2nd ed. Boca Raton (FL): CRC Press/Taylor & Francis; 2018. Chapter 17. PMID: 29787220.
Knežević S., Milojičić, M., Nikolovski, S., Milojević, S., & Travica, J. (2021c). Analysis of key financial performance indicators of private laboratories. In: Runcheva Tasev H, Makrevska Disoska E, eds. Business Threats and Opportunities in the Western Balkans. Newcastle upon Tyne, Cambridge Scholars Publishing, p.147-164.
Obradović, V., Milašinović, M., & Bogićević, J. (2021). Obelodanjivanja o segmentima u finansijskim izveštajima akcionarskih društava u Republici Srbiji i Republici Hrvatskoj. Ekonomski horizonti, 23(1), 55-70, https://doi.org/10.5937/ekonhor2101055O.
Dimitrijević, D., Obradović, V., & Milutinović, S. (2018). Indicators of fraud in financial reporting in the Republic of Serbia. Teme, XLII(4), 1319-1338, http://dx.doi.org/10.22190/TEME1804319D.
Mitrović, A., & Milašinović, M. (2021). Računovodstveni informacioni sistemi i prevarne radnje. U Knežević, S. (Ured.) Forenzičko računovodstvo, istražne radnje, ljudski faktor i primenjeni alati (str. 113-130). Beograd: Fakultet organizacioni nauka.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2021 Zbornik radova Naučno-stručnog društva za upravljanje rizicima u vanrednim situacijama i Međunarodnog instituta za istraživanje katastrofa (Collection of Papers, Scientific-Professional Society for Disaster Risk Management and International Institute for Disaster Research
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
