Prevare u kontekstu upravljanja vanrednim situacijama

Fraud in the context of emergency situations

Authors

  • Snežana Knežević Fakultet organizacionih nauka, Univerzitet u Beogradu;
  • Stefan Milojević Preduzeće za reviziju, računovodstvene, finansijske i konsalting usluge „Moodys Standards“ doo Beograd, sektor „Fraud Prevention and Fraud Investigations
  • Jovan Travica Poslovni fakultet, Univerzitet Singidunum, Beograd

Keywords:

prevare, upravljanje, vanredne situacije, kontrolne aktivnosti

Abstract

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.

 

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Published

2022-02-17

How to Cite

Knežević, S., Milojević, S., & Travica, J. (2022). Prevare u kontekstu upravljanja vanrednim situacijama : Fraud in the context of emergency situations. 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, 81–95. Retrieved from https://zbornik.upravljanje-rizicima.edu.rs/index.php/d/article/view/29