<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>Forensic accounting as a profession plays a major role in preventing and detecting frauds and almost in all areas of business there is a need for the services of forensic accountants. In modern conditions, when the whole world is struggling with the COVID-19 pandemic and the consequences it brings, an increase in the number of frauds is expected, which will result in an increase of demand for specially trained experts in the area of fraud prevention and detection. In this context, this paper emphasizes the role of forensic accountant in the fight against fraud and presents the occupational standard and qualification standard developed for this profession in the Republic of Croatia. The occupational standard identifies key jobs within the profession as well as the competences that a person needs to possess to successfully perform jobs within the profession.</p>
</abstract>

Forensic accounting as a profession plays a major role in preventing and detecting frauds and almost in all areas of business there is a need for the services of forensic accountants. In modern conditions, when the whole world is struggling with the COVID-19 pandemic and the consequences it brings, an increase in the number of frauds is expected, which will result in an increase of demand for specially trained experts in the area of fraud prevention and detection. In this context, this paper emphasizes the role of forensic accountant in the fight against fraud and presents the occupational standard and qualification standard developed for this profession in the Republic of Croatia. The occupational standard identifies key jobs within the profession as well as the competences that a person needs to possess to successfully perform jobs within the profession.

Forensic accounting: state and development perspectives in the Republic of Croatia

University Department of Forensic Sciences

Journal of Forensic Accounting Profession

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Forensic accounting as a profession plays a major role in preventing and detecting frauds and almost in all areas of business there is a need for the services...

Forensic accounting: state and development perspectives in the Republic of Croatia

Data publikacji: 18 sty 2022

Zakres stron: 48 - 63

Otrzymano: 15 lis 2021

Przyjęty: 20 gru 2021

DOI: https://doi.org/10.2478/jfap-2021-0008

Słowa kluczowe
frauds, forensic accounting, key jobs, knowledge, skills

© 2021 Marijana Bartulović, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Forensic accounting: state and development perspectives in the Republic of Croatia

Data publikacji: 18 sty 2022

Zakres stron: 48 - 63

Otrzymano: 15 lis 2021

Przyjęty: 20 gru 2021

DOI: https://doi.org/10.2478/jfap-2021-0008

Słowa kluczowefrauds, forensic accounting, key jobs, knowledge, skills

© 2021 Marijana Bartulović, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Słowa kluczowe
frauds, forensic accounting, key jobs, knowledge, skills