Gojko Grubor

Optimizacija zaštite turističkih agencija od kompjuterskog kriminala

Nauka i praksa bezbednosti informacija na Internetu usla je u svoju zreliju fazu. Dostupni su brojne metodologije za procenu rizika (preko 200), standardi zastite, katalozi ranjivosti, pretnji i mera (kontrola) zastite. Metodologija za procenu rizika informacija (ISO/IEC 27005:2008) usvojena je i u finansijskom sektoru u sporazumu BASEL II za procenu operativnog rizika. Iako standardizacija znacajno smanjuje kompleksnost uvođenja sistema zastite, implementacija osnovnih mera zastite za smanjenje rizika na prihvatljiv nivo, jos uvek je složena, skupa i zahteva specificna znanja i iskustva. Problem online krađe licnih podataka i brojeva platnih kartica odnosi se upravo na turisticke agencije gde klijenti masovno placaju racune platnim karticama. U ovom radu autori sugerisu optimalan okvir za upravljanje zastitom informacija u Internet okruženju u turistickim agencijama, sa ciljem da se smanji kompleksnost i da se iste ohrabre da organizovano uvode sistem i praksu zastite informacija, prema svojim potrebama i resursima.

The Improvement of the Inventory Process in the Company "Benlian Food" Niš by Applying the Pom-Qm 4.0 Software

One of the most important factors of an enterprise’s efficiency is also adjusting of supply with demand requirements. Logistics, as an integral function of an enterprise that establishes and develops relations with the environment and, in a targeted manner, directs the subsystems of a company towards the main goal of its existence and operation, is the most appropriate tool for managing an enterprise in the modern dynamic environment. In many enterprises, inventory optimization is a major problem. Mainly, such enterprises are characterized by poor customer service, such as failure to adhere to delivery deadlines. Bearing in mind the state of Serbian companies, few enterprises can boast their applied scientific knowledge in the field of inventory optimization in practice. The subject of our research is the optimization of the inventory in the company Benlian Food Niš. The management of the company finds it rather significant to know approximately exact quantities needed for the next year. Given the fact that this is an importing company with its production, too, more precise quantities would be of great help, as this would enable management to make more adequate decisions on when and how many products to import and produce.

Forensic Accounting in the Fraud Auditing Case

Abstract This paper presents a real case of digital forensic analysis in organizational fraud auditing process investigated using two different forensic tools, namely Tableau TD3 Touch Screen Forensic Imager and Access Data FTK Imager. Fraud auditing is more of a mindset than a methodology and has different approaches from financial auditing. Fraud auditors are mostly focused on exceptions, accounting irregularities, and patterns of their conduct. Financial auditors place special emphasis on the audit trail and material misstatements. A fraud case investigation of non-cash misappropriations committed by an employee, the warehouseman, will be presented herein in order to highlight the usefulness of fraud auditing, which can reveal many forms of financial crime and can be used in both private and public sector companies. Due to the computerized accounting environment, fraud investigation requires a combination of auditing, computer crime and digital forensic investigation skills, which can be achieved through joint efforts and cooperation of both digital investigator and fraud auditor as proposed herein.