Vremenski nizovi kao instrument za otkrivanje prijevarnoga financijskog izvještavanja

master's thesis

• Title (english): Time Series as a Tool for Detecting Fraudulent Financial Reporting
• Author: Tin Štrok
• Mentor: Sanja Sever Mališ (mentor)
• Committee member: Ana Novak (predsjednik povjerenstva)
• Committee member: Lajoš Žager (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2019-09-17, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Ekonomski rast i ostvarivanje profita glavni su ciljevi svakog tržišno orijentiranog poduzeća. Sve interesne skupine povezane s poduzećem žele ostvariti svoje interese, a menadžment se često koristi prijevarnim radnjama kako bi se ispunili planirani ciljevi i zadovoljili interesi svih subjekata u okruženju poduzeća. Manipulacije prilikom evidentiranja poslovnih događaja iskrivljuju realnu sliku stanja u poduzeću. Važnu ulogu u osiguravanju realnosti i objektivnosti informacija prikazanih u financijskim izvještajima ima revizija. 2000.-ih godina zabilježene su najveće prijevare i računovodstvene manipulacije koje su dovele do propasti mnogih poduzeća i izgubljenih radnih mjesta, a samim time javlja se potreba za razvojem nove znanstvene discipline – forenzične revizije. Forenzična revizija bavi se otkrivanjem prijevara i korupcija u poduzeću. Cilj ovog diplomskog rada je prikazati procese kod obavljanja revizije financijskih izvještaja i forenzične revizije, ulogu revizora u otkrivanju i sprječavanju prijevara u financijskim izvještajima, izdvojiti neke od poznatih računovodstvenih skandala u svijetu te na primjeru analize vremenskih nizova podataka prikazati kako revizor može identificirati počinjene prijevare u poduzeću.

Abstract (english)

The main goals of every market-oriented company are economic growth and profit. All the interest groups that are connected to the company want to realize their interests, and management often uses fraudulent activity in order to reach the planned goals and fulfill the interests of all the subjects connected to the company. Manipulation during the recording of business events can distort the real image of the situation in the company. Audit plays an important role in securing the correctness and objectivity of information that are shown in financial reports. During the 2000s the biggest frauds and manipulations in accounting were reported, which led to downfall of many companies and many job losses. Due to all of this, the need for a new scientific discipline arises – forensic audit. Forensic audit deals with discovering the frauds and corruption inside of a company. The goal of this paper is to show the processes that happen during the audit of financial reports and forensic audit, the role of the auditor in discovering and preventing the frauds in financial reports, to present some of well-known accounting scandals and to show by example of the analysis of time series data how the auditor can identify the frauds committed in a company.

• Keywords: revizija; forenzična revizija; prijevare; računovodstveni skandali; vremenski nizovi
• Keywords (english): audit; forensic audit; frauds; accounting; scandals; time series
• Language: croatian
• URN:NBN: urn:nbn:hr:148:681193
• Study programme: Title: Business Economics; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2019-09-18 11:16:05