PRIMJENA DIGITALNIH TEHNOLOGIJA I IT REVIZIJE U OTKRIVANJU POSLOVNIH PRIJEVARA

master's thesis

• Title (english): APPLICATION OF DIGITAL TECHNOLOGIES AND IT AUDIT IN DETECTING BUSINESS FRAUDS
• Author: Daria Krnić
• Mentor: Mario Spremić (mentor)
• Committee member: Božidar Jaković (predsjednik povjerenstva)
• Committee member: Davor Labaš (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Managerial Economics); Zagreb
• Defense date and country: 2022-09-27, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Business Informatics

Abstract

Ciljevi ovog rada su:
1. Objasniti pojam poslovnih prijevara, te istražiti njihove vrste i utjecaj na poslovanje
2. Prikazati metode i vrste digitalnih tehnologija koje uočavaju i sprječavaju poslovne prijevare
3. Istaknuti mehanizme i načine provedbe IT revizije kao važnog alata u otkrivanju i sprječavanju prijevara
4. Analizirati studije slučaja iz poslovne prakse i kritički analizirati primjenu digitalnih tehnologija i IT revizije u otkrivanju i sprječavanju prijevara.
Korištena metodologija se zasniva na prikupljanju sekundarnih podataka, poput knjiga, stručnih članaka i časopisa, te intervjua sa stručnjacima iz promatranog područja. U radu je u prva tri poglavlja dan teoretski pregled prve tri točke ciljeva rada, s ciljem da upravo teoretska podloga može dati uvid i više znanja za analizu i usporedbu odabranih studija slučaja, te potom kritički zaključak svake od tih studija. Najvažniji fokus rada je analiza relevantnih studija slučajeva iz poslovne prakse. Korišteni su različiti poslovni slučajevi s ciljem bolje generalizacije za sva poduzeća. Zaključeno je da su poduzeća u većini slučajeva bila meta internog ili eksternog napada zbog nedovoljne implementacija i/ili nedovoljne educiranosti o digitalnom poslovanju.

Abstract (english)

Aims of this work are:
1. Explain the concept of business fraud, and investigate their types and impact on business
2. Show the methods and types of digital technologies that detect and prevent business fraud
3. Highlight the mechanisms and ways of implementing IT audit as an important tool in fraud detection and prevention
4. Analyze case studies from business practice and critically analyze the application of digital technologies and IT auditing in fraud detection and prevention.
The methodology used is based on the collection of secondary data, such as books, professional articles and magazines, and interviews with experts in the observed field. In the first three chapters of the work, a theoretical overview of the first three points of the work's aims is given, with the goal that the theoretical basis can provide insight and more knowledge for the following analysis and comparison of the selected case studies, and then a critical conclusion for each of these studies. The focus of this work is the fourth point of aims, that is, the analysis of relevant case studies from business practice. Different business cases were used with the goal of better generalization for all companies. Therefore, it was concluded that companies were in most cases the target of an internal or external attack due to insufficient implementation and/or insufficient education about digitalysation.

• Keywords: poslovna prijevara; digitalne tehnologije; digitalna ekonomija; IT revizija; otkrivanje poslovnih prijevara
• Keywords (english): business fraud; digital technologies; digital economy; IT audit; business fraud detection
• Language: croatian
• URN:NBN: urn:nbn:hr:148:792631
• Study programme: Title: Business Economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2022-09-27 10:25:07