IZAZOVI FORENZIČKOG RAČUNOVODSTVA U SAJBER OKRUŽENjU

Spalević Žaklina (Универзитет Сингидунум, Факултет за туристички и хотелијерски менаџмент, Београд), zspalevic@singidnum.ac.rs
Vićentijević Kosana (Универзитет Сингидунум, Факултет здравствених, правних и пословних наука, Ваљево)

Information technologies with the expansion of the global computer network (the Internet) have brought new forms of socially unacceptable behaviour, which should be sanctioned accordingly. The emergence of cybercrime has provoked the need for the engagement of specially trained specialists, for the suppression and prevention of such criminal actions. In this paper, we identify the state of cybercrime in the global environment, which is the biggest threat to the stability of business entities. We provide guidelines for future research in order to monitor investments in the security of information systems of businesses, in order to reduce the costs of cybercrime.

Keywords: cyber-attacks, cyber security, forensic accounting, Cyber Law