FORENSIC ACCOUNTINGIN AGRICULTURE

Abstract

Od samih početaka kriminal je dio ljudske povijesti. S vremenom, borba protiv kriminala dovela je do razvitka forenzičnog računovodstva. Razvojem forenzičnog računovodstva otkrivene su prijevare koje su pojedincima donosile ogromne prihode. U svakoj zemlji osnovane su institucije za borbu protiv organiziranog kriminala koje provode forenzično računovodstvo. Takve ustanove imaju zakonom propisane ovlasti koje smiju i moraju provoditi. U Republici Hrvatskoj najpoznatija takva ustanova je USKOK koja je dio Državnog odvjetništva Republike Hrvatske.From the beginning of the human history there was crime. With time, the fight against the crime brought fort the birth of the forensic accounting. With the evolution of forensic account, many frauds were discovered on which some individuals made profit. In every country, institutions for the fight against organized crime have been established to carry out forensic accounting and fight the organized crime. Such institutions have statutory powers that can anhd must be used. In Croatia, such, most famous institution is USKOK, which is part of the State Attorney's Office of Croatia