Analiza i revizijski tretman poslovnih prijevara na primjerima odabranih poduzeća iz Europe i SAD-a

master's thesis

• Title (english): Analysis and audit treatment of business frauds on examples of selected companies from Europe and USA
• Author: Marija Škegro
• Mentor: Mateja Brozović (mentor)
• Committee member: Lajoš Žager (predsjednik povjerenstva)
• Committee member: Petra Halar (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2023-09-04, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Tijekom povijesti su se odvili razni korporativni skandali i prijevare koji su ostavili značajne utjecaje na gospodarstvo, tržište, ali i zakonodavstvo te politiku. Revizijska profesija, između ostalih zadaća, ima za cilj razotkriti pokušaje prijevare i prijaviti ih nadležnim organima. Revizijska profesija nije primarno zadužena za otkrivanje poslovnih prijevara, već tu odgovornost treba preuzeti menadžment poduzeća. Procesi koje provodi interna revizija mogu pravovremeno detektirati i umanjiti rizik prijevare, dok eksterna revizija svojim specifičnim testovima analizira točnost knjiženja i evidentiranja podataka u poslovnim knjigama poduzeća. U radu se, korištenjem stručne i znanstvene literature, specificira koja je uloga revizije u razotkrivanju poslovnih prijevara. Također, rad se temelji i na analizi korporativnih prijevara poduzeća Enron, Parmalat te koncerna Agrokor. Cilj rada je razgraničiti odgovornost revizijske profesionalne prakse u otkrivanju poslovnih prijevara u odnosu na druge dionike kao što je menadžment poduzeća. Također, rad ima za cilj istražiti koje su sličnosti i razlike između prethodno navedenih poslovnih skandala iz Europe i SAD-a. Na koncu, u radu se analizira utjecaj poslovnih prijevara Enrona, Parmalata i Agrokora na gospodarstvo, zakone i politiku država u kojima su se prijevare i dogodile. Sve u radu analizirane prijevare ostavile su snažne posljedice na razne segmente poslovnog svijeta. Mnogi su zaposlenici ostali bez radnih mjesta i mirovina, investitori su izgubili svoje investicije, a vjerovnicima nisu bili plaćeni dugovi. Analizirani skandali su se mogli pravovremeno spriječiti da su poduzeća imala utemeljene kvalitetne sustave internih kontrola, kvalitetno provedenu eksternu reviziju i da su vlasnici bili spriječeni u malverzacijama i pronevjeri novca.

Abstract (english)

Throughout history, various corporate scandals and frauds have taken place, which have had a significant impact on the economy, the market, as well as legislation and politics. The auditing profession, among other tasks, aims to expose fraud attempts and report them to the competent authorities. The audit profession is not primarily in charge of detecting business fraud, but that responsibility should be assumed by the management of the company. The processes carried out by the internal audit can timely detect and reduce the risk of fraud, while the external audit uses its specific tests to analyze the accuracy of posting and recording data in the company's business books. The thesis, using professional and scientific literature, specifies the role of auditing in uncovering business fraud. Also, the work is based on the analysis of corporate frauds of companies Enron, Parmalat and the Agrokor concern. The aim of the thesis is to delineate the responsibility of audit professional practice in detecting business fraud in relation to other stakeholders such as company management. Also, the thesis aims to investigate the similarities and differences between the aforementioned business scandals from Europe and the USA. Finally, the thesis analyzes the impact of the business frauds of Enron, Parmalat and Agrokor on the economy, laws and politics of the countries where the frauds took place. All the frauds analyzed in the thesis had strong consequences on various segments of the business world. Many employees lost their jobs and pensions, investors lost their investments and creditors were not paid their debts. The analyzed scandals could have been prevented in a timely manner if the companies had established high-quality internal control systems, well-conducted external audits and if the owners had been prevented from embezzlement of money.

• Keywords: korporativne prijevare; revizija; Parmalat; Agrokor; Enron
• Keywords (english): corporate fraud; audit; Parmalat; Agrokor; Enron
• Language: croatian
• URN:NBN: urn:nbn:hr:148:414957
• Study programme: Title: Business economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: sveučilišni magistar ekonomije/sveučilišna magistra ekonomije (sveučilišni magistar ekonomije/sveučilišna magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2023-09-05 12:27:18