| Title | Rani indikatori upozorenja na prijevaru |
| Author | Dajana Cukon |
| Mentor(s) | Robert Zenzerović (thesis advisor)
|
| 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. |
| Keywords | forensic accounting fraud corruption misappropriation of assets false financial reporting fraud prevention measures fraud red flags |
| Parallel title (English) | Fraud Red Flags |
| Committee Members | Ksenija Černe (committee chairperson)
Robert Zenzerović (committee member)
Tician Peruško (committee member)
|
| Granter | University of Pula |
| Lower level organizational units | Faculty of economics and tourism "Dr. Mijo Mirković" |
| Place | Pula |
| State | Croatia |
| Scientific field, discipline, subdiscipline | SOCIAL SCIENCES
Economics
Accounting
|
| Study programme type | university |
| Study level | graduate |
| Study programme | Business Economics; specializations in: Financial Management, Marketing Management, Management and Entrepreneurship, Tourism and Development, Business Informatics |
| Study specialization | Financial Management |
| Academic title abbreviation | mag.oec. |
| Genre | master's thesis |
| Language | Croatian |
| Defense date | 2016-09-15 |
| Parallel 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. |
| Parallel keywords (Croatian) | forenzično računovodstvo prijevare korupcija pronevjera imovine lažno financijsko izvještavanje mjere prevencije prijevare rani indikatori upozorenja na prijevaru |
| Resource type | text |
| Access condition | Open access |
| Terms of use |  |
| URN:NBN | https://urn.nsk.hr/urn:nbn:hr:137:980467 |
