摘要：Expert testimony is becoming one of the main validation activities in fi nancial crime.It is also amongst the most criticized ones because it can signifi cantly slowdown court proceedings,especially in complex expert assessments,which is often the case with economic and fi nancial subjects.Forensic accounting experts,which are also known as forensic accountants,are increasingly being hired to provide expert evaluation on these subjects.Republika Srpska recognized the need for this profession timely by granting it legal legitimacy.However,little progress has been made in its implementation in practice.Th is paper analyzes requirements and state of forensic accounting in Republika Srpska,and accordingly makes recommendations for further improvements such as gathering information of better quality that would help in fi nancial investigations.Profession of forensic accountant is interdisciplinary and covers full range of diff erent services,which signals the necessity to unify the criteria globally.So far,no such criteria exist nor are there any indications harmonization.Standard for required knowledge has been set by the American Association of Certifi ed Fraud Examiners (ACFE),which certifi es fi nancial forensic professionals with certifi cate in forensic accounting.Th e established criteria off er a solid basis for the detection,collection and presentation of evidence in the fi nancial fraud expert process.Currently it remains unclear whether the forensic accountant acts alone or as part of an interdisciplinary team.Th e knowledge currently off ered by educators in Republika Srpska cannot bring quality in specifi c types of services,which primarily require specialist knowledge.For each type of service,it is necessary to defi ne the characteristics,required knowledge and skills that a forensic accountant must possess.In accordance with such requirements,educational programs for forensic accounting need to be modifi ed by providing guidance on their homogenization.Educational programs must be consistent with the actions of other participants in the implementation of forensic accounting,such as users,providers,educators,etc.With synergistic action,it is possible to raise the professional competence of the forensic accountant and align it with the requirements of the market.Th e ultimate educational outcome is to educate a forensic accountant so that he or she has specialist knowledge in accounting,law and auditing,as well as skills in the eff ective forensic accounting.Forensic accounting requires continuous learning and skills acquisition in accordance with the guidelines of international standards and recommendations,as well as good practical application.
其他摘要：Vještačenje je jedna od osnovnih aktivnosti prikupljanja dokaza u privrednom kriminalu.Ova aktivnost je ujedno i najviše kritikovana jer može znatno usporiti sudski postupak,naročito u složenim vještačenjima,kao što su to predmeti iz fi nanijsko-ekonomske oblasti.U novije vrijeme se za potrebe vještačenja,na tim predmetima,angažuju ekspeti iz oblasti forenzičkog računovodstva - forenzičke računovođe.Republika Srpska je na vrijeme prepoznala potrebu za ovom profesijom,te joj dala zakonski legimitet.Međutim,mali su pomaci učinjeni u njenoj inplementaciji u praksi.Rad se bavi analizom potreba i stanja forenzičkog računovodstva u Republici Srpskoj,te na osnovu toga daje preporuke za njegov efi kasniji rad,odnosno prikupljanje kvalitenijih informacija koje bi bile od pomoći u fi nansijskim istragama i dokazivanju određenih krivičnih djela.S obzirom da je profesija fornzičkog računovođe interdisciplinarna i da obuhvata cijeli spektar različitih usluga,potrebno je izvršiti određenu unifi kaciju kriterija na globalnom nivou.Za sada takvi kriteriji ne postoje,niti ima naznaka za njihovim usaglašavanjem.U svijetu postoje razne institucije za sertifi kaciju,a kao standard za potrebna znanja vještine i sposobnosti se uzimaju kriteriji utvrđeni od strane američkog Međunarodnog udruženja za certifi kaciju istražitelja prevara (ACFE - Association of Certifi ed Fraud Examiners),koje vrši sertifi kaciju za ovlaštene fi nansijske forenzičare,namjenjene računovođama specijalizovanim za forenzičko računovodstvo.Uspostavljeni kriteriji nude solidnu osnovu za detekciju,prikupljanje i prezentovanje dokaza u postupku vještačenja kod fi nansijskih prevara.Za sada ostaje nejasno da li forenzički računovođa djeluje samostalno ili u sklopu interdisciplinarnog tima.
关键词：forensic accounting;fi nancial crime;fi nancial investigations;evidence in fi nancial investigation.
其他关键词：forenzičko računovodstvo;fi nansijski kriminal;fi nansijske istrage;dokaz u fi nansijskoj istrazi.
