Uloga forenzičnog računovodstva u otkrivanju računovodstvenih manipulacija

master's thesis

• Title (english): The role of forensic accounting in detecting accounting manipulations
• Author: Ivana Klanac
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Ana Novak (predsjednik povjerenstva)
• Committee member: Mirjana Hladika (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2021-09-03, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

U suvremenom poslovnom okruženju postoji velika potražnja za zanimanjem forenzičnog računovođe zbog interdisciplinarnih znanja i vještina koje ih razlikuju od tradicionalnih računovođa. Sve većoj potražnji za forenzičnim računovođama pridonosi i sve više poslovnih prijevara, lažnog izvještavanja i drugih nepravilnosti u financijskom izvještavanju. Temeljni financijski izvještaji su temeljna podloga poslovnom odlučivanju te kao takvi moraju sadržavati fer i objektivne računovodstvene informacije. Uloga forenzičnog računovodstva jest detekcija računovodstvenih manipulacija i suzbijanje prijevarnog izvještavanja. Uz ulogu forenzičnog računovodstva, sve veći značaj se pridaje uspostavi preventivnih internih kontrola i procjeni rizika kako bi se rizik od računovodstvenih manipulacija sveo na minimum.

Abstract (english)

In the modern business environment, there is a great demand for the profession of forensic accountant because of the interdisciplinary knowledge and skills that distinguish them from traditional accountants. The growing demand for forensic accountants is also due to increasing business fraud, false reporting and other irregularities in financial reporting. The financial statements are the basis for business decisions and must contain fair and objective accounting information. The role of forensic accounting is to detect accounting manipulations and combat fraudulent reporting. In addition to the role of forensic accounting, increasing importance is attached to the establishment of preventive internal controls and risk assessment in order to minimize the risk of accounting manipulations.

• Keywords: forenzično računovodstvo; računovodstvene manipulacije; prijevarno izvještavanje; sustav internih kontrola
• Keywords (english): forensic accounting; accounting manipulations; fraudulent reporting; internal control system
• Language: croatian
• URN:NBN: urn:nbn:hr:148:536764
• 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: Access restricted to students and staff of home institution
• Created on: 2021-09-10 11:00:37