Forensic accounting in function of prevention and fight against corruption in the public sector

Abstract

Abstract:In recent times, corruption in public sector has been considered one of the biggest problems, that directly affects the stability of public finances and the functioning of the public sector in general, and therefore the economic stability of the country as a whole. Standard mechanisms of prevention of systematic corruption, among other things, represent different types of monitoring and control in the public sector, which are directed towards the facilitation of efficient and effective management of public funds. In recent years, special emphasis in the fight against corruption has been placed on the role of police, and investigative and prosecutorial authorities as bodies primarily aimed at repression and strengthening of cooperation between these bodies and the authorities which are primarily focused on prevention in the system. This paper attempts to answer the question whether, in our circumstances it would be appropriate to establish an entirely new public function -forensic accounting, which would deal with people with specific skills without which it is clearly not possible to make a good connection between prevention and repression.