IDEAS home Printed from https://ideas.repec.org/a/vrs/jfaccp/v2y2022i1p19-28n2.html
   My bibliography  Save this article

Taking Action Against Irregularities and Fraud - Are We Still at the Beginning?

Author

Listed:
  • Islamović Belma

    (Fedaral Ministry of Finance – CHJ Coordination Board)

Abstract

The aim of this paper is to approximate the current state of risk management in irregularities and fraud in public sector organizations. Current regulations in the field of financial management and control in the public sector in the Federation of Bosnia and Herzegovina define the concepts of irregularities and fraud within the system of internal controls in public sector organizations, the responsibility of management and employees for reports and actions. The paper will present data from official consolidated reports on the functioning of the financial management and control system, which indicate that the management of risks of irregularities and fraud and the implementation of actions to prevent and eliminate irregularities and fraud by users are still insufficiently developed. The possible causes of such a situation will be analyzed, and possible solutions will be considered: elaboration of legal enactments and concretization of individual roles in taking actions against irregularities and fraud.

Suggested Citation

  • Islamović Belma, 2022. "Taking Action Against Irregularities and Fraud - Are We Still at the Beginning?," Journal of Forensic Accounting Profession, Sciendo, vol. 2(1), pages 19-28, June.
    • Handle: RePEc:vrs:jfaccp:v:2:y:2022:i:1:p:19-28:n:2
    DOI: 10.2478/jfap-2022-0002
    as

    Download full text from publisher

    File URL: https://doi.org/10.2478/jfap-2022-0002
    Download Restriction: no
    File URL: https://libkey.io/10.2478/jfap-2022-0002?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:vrs:jfaccp:v:2:y:2022:i:1:p:19-28:n:2. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Peter Golla (email available below). General contact details of provider: https://www.sciendo.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.