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master's thesis
Rani indikatori upozorenja na prijevaru
2016. urn:nbn:hr:137:980467
Cukon, Dajana
University of Pula
Faculty of economics and tourism "Dr. Mijo Mirković"

Cite this document

Cukon, D. (2016). Rani indikatori upozorenja na prijevaru (Master's thesis). Retrieved from https://urn.nsk.hr/urn:nbn:hr:137:980467

Cukon, Dajana. "Rani indikatori upozorenja na prijevaru." Master's thesis, University of Pula, 2016. https://urn.nsk.hr/urn:nbn:hr:137:980467

Cukon, Dajana. "Rani indikatori upozorenja na prijevaru." Master's thesis, University of Pula, 2016. https://urn.nsk.hr/urn:nbn:hr:137:980467

Cukon, D. (2016). 'Rani indikatori upozorenja na prijevaru', Master's thesis, University of Pula, accessed 19 September 2020, https://urn.nsk.hr/urn:nbn:hr:137:980467

Cukon D. Rani indikatori upozorenja na prijevaru [Master's thesis]. Pula: University of Pula; 2016 [cited 2020 September 19] Available at: https://urn.nsk.hr/urn:nbn:hr:137:980467

D. Cukon, "Rani indikatori upozorenja na prijevaru", Master's thesis, University of Pula, Pula, 2016. Available at: https://urn.nsk.hr/urn:nbn:hr:137:980467

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Metadata
TitleRani indikatori upozorenja na prijevaru
Title (english)Fraud Red Flags
AuthorDajana Cukon
MentorRobert Zenzerović (mentor)
Committee memberKsenija Černe (predsjednik povjerenstva)
Committee memberRobert Zenzerović (član povjerenstva)
Committee memberTician Peruško (član povjerenstva)
GranterUniversity of Pula
(Faculty of economics and tourism "Dr. Mijo Mirković")
Pula
Defense date and country2016-09-15, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Prijevare su prisutne od pamtivijeka i na prijevaru možemo naići svugdje. Tematika prijevare, pronevjere, korupcije, iskrivljavanja informacija i sl. predstavlja djelokrug forenzičnog računovodstva. U toj profesiji potrebna su raznolika znanja i vještine koje se prvenstveno odnose na računovodstvo, reviziju, ekonomiku, statistiku, informatiku, poznavanje pravne regulative i posjedovanje istražiteljskih vještina. Prevencija i rano otkrivanje prijevare uvijek je poželjnija nego intervencija nakon već nastalog događaja. Jedna od efektivnijih metoda prevencije prijevare jest proaktivno identificiranje ranih indikatora prijevare. Dakle, postoji niz priznatih znakova upozorenja koji mogu ukazivati na to da se netko unutar organizacije bavi prijevarnim aktivnostima, ali istovremeno ne predstavljaju dokaz da je prijevara počinjena.
Abstract (english)
Frauds are present from ancient times and we can find it everywhere. The topic of fraud, embezzlement, corruption, distortion of information represents the scope of forensic accounting. In this profession are required diverse knowledge and skills that are primarily related to accounting, auditing, economics, statistics, and informatics, knowledge of legal regulations and possession of investigative skills. Prevention and early detection of fraud are always preferable to intervention after the event. One very effective method of prevention is the pro-active identification of fraud indicators. Therefore, there are a number of recognised warning signs or red flags which may indicate that someone within the organization is engaged in a fraudulent activity, but at the same time do not constitute proof that the fraud has been committed.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:137:980467
Study programmeTitle: Business Economics; specializations in: Financial Management, Marketing Management, Management and Entrepreneurship, Tourism and Development, Business Informatics
Course: Financial Management
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2017-02-09 10:14:50