FORENSIC ANALYTICS OF FINAL ACCOUNTS OF THE REPUBLIC SERBIA Azdejković, Dragan Knežević, Vladan Savić, Nađa Economics of enterprise volume: 73 number: 5-6 startpage: 309 endpage: 322 info:eu-repo/semantics/article eng 2025 Abstract: In this paper, we will demonstrate that applying forensic tests to the data of the Final Accounts of the Republic of Serbia’s budget reveals anomalies not included in the auditor general’s and Fiscal Council’s reports. We will use the tests of the high-profile review, Benford’s law and the tests of the largest growth/decline of the subsets to test the correctness of the data of the final accounts of the budget of the Republic of Serbia. The reports from 2018 to 2022 will be analyzed to detect possible irregularities and errors in the final accounts, and a conclusion will be reached on the justification for applying these tests to the analyzed data. Sažetak: U ovom radu ćemo pokazati da se primenom forenzičkih testova na podatke Završnog računa budžeta Republike Srbije mogu otkriti anomalije koje nisu deo izveštaja generalnog revizora i Fiskalnog saveta. Koristićemo testove visokoprofilnog pregleda, Benfordovog zakona i testove najvećeg rasta/pada podskupova da bismo testirali ispravnost podataka završnog računa budžeta Republike Srbije. Izveštaji za pet izveštajnih godina, od 2018. do 2022. godine, biće analizirani kako bi se otkrile moguće nepravilnosti i greške u završnim računima i doneo zaključak o opravdanosti primene ovih testova na analizirane podatke. Keywords: national final accounts, forensic analytics, Benford’s Low Ključne reči: nacionalni završni računi; forenzička analitika; Benfordov zakon http://creativecommons.org/licenses/by-nc-nd/4.0/legalcode application/pdf 429983 bytes https://phaidrabg.bg.ac.rs/o:38304 doi:10.5937/EKOPRE2506309A ISSN: 0353-443X