Značaj revizije u sprječavanju prijevara i pranja novca u bankama

master's thesis

• Title (english): The significance of auditing in prevention of frauds and money laundering in banks
• Author: Tomislav Korotaj
• Mentor: Sanja Sever Mališ (mentor)
• Committee member: Hrvoje Perčević (predsjednik povjerenstva)
• Committee member: Nikolina Dečman (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2015-12-15, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

Financijske prijevare, uključujući pranje novca, predstavljaju ozbiljan problem u današnjem poslovnom svijetu. Banke kao najznačajnije financijske institucije posebno su izložene riziku prijevare i polako, ali sigurno pribjegavaju novim rješenjima u toj borbi. Računovodstvena djelatnost iznjedrila je novu profesiju - tzv. forenzično računovodstvo. Uloga revizije u poslovanju više je usmjerena na unaprjeđenje kvalitete rada organizacije. Novi forenzični odjeli primarno su orijentirani na otkrivanje i sprječavanje prijevara u bankovnom poslovanju. Postoje brojni pristupi, ali se ističu različite razine dubinskih analiza, rudarenje podataka i informatička rješenja koja generiraju upozoravajuće signale. Vjeruje se da će najveći napori u budućnosti biti usmjereni na napade računalnih sustava.

Abstract (english)

Financial frauds, including money laundering, present a serious problem in today`s business world. Banks as the most important financial institutions are particulary exposed to the risk of fraud and slowely but surely resort to new solutions in this battle. The accounting industry has seen a new profession - the so-called forensic accounting. The role of auditing in business is more focused on improving the quality of work within the organization. New forensic departments are primarily oriented to fraud detection and prevention in the banking business. There are numerous approaches but few, like different levels of due diligence analyses, data mining techniques and IT solutions which generate red flags, can be highlighted. It is considered that the greatest efforts in the future will be directed to attacks on computer systems.

• Keywords: financijske prijevare; pranje novca; banke; forenzično računovodstvo; revizija; otkrivanje; sprječavanje; dubinska analiza; rudarenje podataka; upozoravajući signali; računalni sustavi
• Keywords (english): financial fraud; money laundering; banks; forensic accounting; auditing; detection; prevention; due diligence; data mining; red flags; computer systems
• Language: croatian
• URN:NBN: urn:nbn:hr:148:096282
• 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: 2016-10-26 13:46:33