Rizik od eksternih prevara u korporativnoj praksi: percepcija poslovne javnosti u Srbiji srp Apstrakt: Preduzeća posluju u tržišnom ambijentu koje odlikuje sve veća neizvesnost. Ekološki, geopolitički, pravni, finansijski i društveni pritisci su posebno izraženi. Sve veća potreba da se preduzeća otvore ka klijentima, potrošačima, partnerima u lancu snabdevanja, posrednicima, da krenu na međunarodno tržište i koriste moderne tehnologije i načine poslovanja, uticali su na razvoj biznisa, ali ujedno doprineli porastu mogućnosti ekonomskih prevara. Učesnici u prevarama mogu biti eksterni i interni. U cilju otkrivanja i prevencije prevara, preduzeća su tokom godina razvila politike, obuke, interne kontrole i monitoring, koji su u velikoj meri pomogli su da se suzbije interno nedolično ponašanje. Međutim, često ni najveća preduzeća ne uspevaju da razviju efikasne sisteme za sprečavanje eksternih prevara. Naročito je izražen rizik sajber kriminala, tim pre što su različite digitalne platforme, pogurane pandemijom koronavirusa, postale sastavni deo svakodnevnog života i poslovanja, ali i drugi vidovi eksternih rizika prevara su evoluirali. I preduzeća u Srbiji su izložena mnogobrojnim rizicima prevara. U tu svrhu, sprovedeno je istraživanje među menadžerima preduzeća iz različitih sektora privrede. Prikupljanje podataka vršeno je anonimno, putem onlajn upitnika. Cilj rada je da se utvrdi u kojoj meri su menadžeri u Srbiji svesni rizika prevara, te koje eksterne rizike posebno izdvajaju, polazeći od konkretnog preduzeća i poslovnog okruženja. Na kraju rada su date implikacije za preduzeća i menadžere, te pravci daljih istraživanja u toj oblasti. Abstract: Companies operate in a market environment characterised by increasing uncertainty. Ecological, geopolitical, legal, financial, and social pressures are particularly pronounced. The growing need for businesses to open up to clients, consumers, supply chain partners, and intermediaries, to enter international markets and use modern technologies and business methods, has influenced business development but has also contributed to the rise of economic fraud opportunities. Participants in fraud can be external or internal. In order to detect and prevent fraud, businesses have developed policies, training, internal controls, and monitoring over the years, which have greatly helped curb internal misconduct. However, even the largest companies often fail to develop effective systems to prevent external fraud. The risk of cybercrime is particularly pronounced, especially since various digital platforms, propelled by the coronavirus pandemic, have become an integral part of daily life and business, but other forms of external fraud risks have also evolved. Companies in Serbia are also exposed to numerous fraud risks. For this purpose, a survey was conducted among managers of companies from various economic sectors. Data collection was carried out anonymously, via an online questionnaire. The paper aims to determine to what extent managers in Serbia are aware of fraud risks and which external risks they particularly highlight, based on their specific company and business environment. At the end of the paper, implications for businesses and managers are provided, as well as directions for further research in this area. 2024 Veljković, Saša Kuč, Vukašin Prva konferencija iz forenzičkog računovodstva Perspektive razvoja forenzičko-računovodstvenih kapaciteta: izazovi za javni i korporativni sektor : zbornik radova startpage: 319 endpage: 334 http://creativecommons.org/licenses/by-nc-nd/4.0/legalcode University of Belgrade, Faculty of Economics and Business application/pdf 759056 bytes https://phaidrabg.bg.ac.rs/o:35895 cobiss:151591945 ISBN: 978-86-403-1837-2 Ključne reči: svest o prevari, percepcija menadžera, eksterne prevare, korporativni sektor, Srbija Keywords: fraud awareness, manager perception, external fraud, corporate sector, Serbia info:eu-repo/semantics/conferenceProceedings