Prevare u kontekstu upravljanja vanrednim situacijama : Fraud in the context of emergency situations

Prevarna radnja (prevara) je rec koja ima znacajnu težinu. Da bi se sprecio nastanak prevara, neophodno je identifikovati sta su uzroci prevare i napraviti plan za njihovo sprecavanje. Razliciti su moguci uzroci koji podsticu ljude da izvrse prevaru. Nezavisno od razlike u kulturi, tradiciji, obicajima, sve kulture prevaru, mito i korupciju tretiraju kao radnje koje su zabranjene i neeticke. Vanredne situacije se desavaju nepredvidivo i dovode do toga da pojedinci i organizacije odmah prebace svoj fokus i pažnju na resavanje situacije. Tokom pandemije ili velikih prirodnih katastrofa, dolazi do ogranicenja u mogucnosti upravljanja rizicima od nastanka prevarnih radni, koje mogu imati razne oblike i izazavati velike ekonomske i druge posledice. U ovom radu se diskutuje o uzrocima i problemima vezanim za pojavu prevara koje su specificne za vanredne situacije. Bice ukazano i na razne kontrolne aktivnosti koje se mogu preduzeti tokom vanredne situacije da bi se rizik od nastanka prevarnih radnji sveo na najmanji moguci nivo. Fraud is a word with a significant weight. In order to prevent fraud, it is necessary to identify the causes of fraud and to create a plan to prevent it. There are various possible causes that motivate people to commit fraud. Regardless of differences in culture, tradition, or customs, all cultures treat fraud, bribery, and corruption as a prohibited and unethical act. Emergencies happen unpredictably and lead to immediate shifting of focus and attention of individuals and organizations to resolving the situation. During a pandemic or major natural disaster, there are limitations in the ability to manage the risks of fraudulent acts, which can take many forms and cause major economic and other types of consequences. This paper discusses the causes and problems related to the occurrence of fraud that are specific to emergency situations. Various control activities that can be undertaken during an emergency situation will also be pointed out in order to reduce the risk of fraud to the lowest possible level.