o:28385 Uloga i značaj interne kontrole i interne revizije u sprečavanju i identifikovanju prevarnih radnji u bankama The role and importance of internal control and internal audit in the prevention and identification of fraudulent actions in banks sr en Rezime: Savremene banke imaju ulogu i niz funkcija od primordijalnog značaja, kao finansijske institucije namen- jene odobravanju zajmova, stvaranju kredita, mobilizaciji štednje i ekonomskog razvoja. U finansijskom sektoru raste broj lica koja koriste sve inovativnije i kreativnije načine ciljanja uočenih slabosti u bankama i sistemima odobravanja kredita. Lica koja čine prevare postala su sve sofisticiranija, što znači da mere za sprečavanje prevara moraju stalno da se razvijaju, kako bi se osigurala njihova sposobnost da se nose sa pretnjom. Borba protiv prevara je od presudnog značaja za institucije finansijskih usluga. Ovaj članak ima za cilj ne samo da ukratko opiše ulogu interne kontrole i interne revizije u otkrivanju mogućih prevara u bankama, kao profitno orijentisanim organizacijama u današnjem kompleksnom i veoma promenljivom poslovnom okruženju, već i da ukaže na prednosti koje one imaju u efikasnijem upravljanju aktivnostima banke. Abstract: Modern banks have a specific role and a whole range of functions of paramount importance, as financial institutions for granting loans, creating loans, mobilizing savings and economic development. In the financial sector, there is a growing number of people who are using increasingly innovative and creative ways of targeting all perceived weaknesses in banks and credit approval systems. The persons committing fraud have become increasingly sophisticated, which means that measures to prevent fraud must be constantly developed to ensure that they are able to deal with the threat. The fight against fraud is crucial for financial services institutions. This article aims not only to briefly describe the role of internal control and internal audit in detecting possible fraud in banks, as profit-oriented organizations in today's complex and highly changing business environment, but also to point out the advantages they have in the more efficient management of bank activities. Ključne reči: banka, prevarna radnja, interna kontrola, interna revizija, efikasnost Keywords: bank; fraudulent action; internal control; internal audit; efficiency 1552099 10.5937/bankarstvo2101066K 1552101 1451-4354 2023-03-27T11:48:07.611Z 44 no 46 Snežana Knežević Univerzitet u Beogradu Fakultet organizacionih nauka Aleksandar Živković Univerzitet u Beogradu Ekonomski fakultet person 12432487 0000-0001-5696-5774 Stefan Milojević person application/pdf 162098 https://phaidrabg.bg.ac.rs/o:28385 no yes 15 70 92000002 11A03 Bankarstvo 50 1 66 89 2021