PRONEVJERE U BIJELIM KNJIGAMA (krađe i prevare kroz papire)
FRAUDS IN WHITE BOOKS (Theft and fraud through papers)

Summary/Abstract: Incorrect presentation of data in accounting reports represents conscious or unconscious manipulation in accounting records. Manipulation with accounting data has become a practice in small, as well as big companies. To make matters more difficult, it is skilfully „packed“ into legal regulations, creating an image of law-abiding company. One of ways to combat those frauds and manipulations is development of forensic accounting. In that activity, education has a special role. Forensic accounting is specific area that should equip personnel with multidisciplinary capacities. In most of transition countries, where fraud in financial reporting is highly present, proper significance is not granted to this area. Such is the case in BH also.

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