master's thesis
The accounting fraud in transactions with suppliers and techniques for their detection

Amer Kadrić (2016)
University of Pula
Faculty of economics and tourism "Dr. Mijo Mirković"
Metadata
TitleRačunovodstvene prijevare u poslovanju s dobavljačima i tehnike njihovog otkrivanja
AuthorAmer Kadrić
Mentor(s)Robert Zenzerović (thesis advisor)
Abstract
Prijevara u gospodarskom poslovanju podrazumijeva motiviranog djelatnika koji je uočio da se njegov poslodavac nije spreman braniti te na osnovu toga prikuplja protupravnu imovinsku korist na račun poduzeća. Povijest prijevara seže u daleku prošlost gdje se kao pojam spominje čak u Hamurabijevom zakoniku iz 1800. godine prije nove ere. Sve je veća potreba za forenzičnim računovodstvom koje će biti u stanju identificirati i dokazati postojanost prijevara koje se danas manifestiraju kroz prijevarno financijsko izvještavanje, protupravno prisvajanje imovine ili pak kroz određene koruptivne radnje. Forenzično se računovodstvo u počecima pojavljivalo uglavnom u ulozi dokazivanja nastalih prijevara na sudu, odnosno forenzičari su uglavnom imali svojstvo svjedoka na sudu dok se danas razvija i širi komercijalno forenzično računovodstvo. Većinu prijevara unutar poduzeća izvršavaju sami zaposlenici, a nerijetko su počinitelji i osobe iz menadžmenta zadužene za upravljanje. Takve se vrste prijevara uglavnom odnose na prijevare u poslovanju s dobavljačima koje se svrstavaju u tri kategorije: trikovi lažne tvrtke, nesvjesne prijevare dobavljača i trikovi osobnih kupnji. U svakom obliku od ovih prijevara zaposlenik samostalno ili uz pomoć drugoga ostvaruje protupravnu korist na uštrb svog poslodavca. Stoga je vrlo važno da poduzeće unutar svoje organizacije provodi redovne kontrole poslovanja s dobavljačima i kontrole odobrenih naloga plaćanja. Javna je nabava također segment poslovanja u kojem se mogu pojaviti određene prijevare, ali uglavnom na strani ponuditelja koji u postupku javne nabave predstavlja dobavljača. U ovim oblicima poslovanja državne bi institucije za praćenje javne nabave trebale djelovati sukladno propisima koji reguliraju postupke javne nabave kako bi se moguće prijevare spriječile ili, ukoliko su već počinjene, otkrile.
Keywordsfraud economic operations employee vendors forensic accounting public procurement
Parallel title (English)The accounting fraud in transactions with suppliers and techniques for their detection
Committee MembersKsenija Černe (committee chairperson)
Robert Zenzerović (committee member)
Tician Peruško (committee member)
GranterUniversity of Pula
Lower level organizational unitsFaculty of economics and tourism "Dr. Mijo Mirković"
PlacePula
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Accounting
Study programme typeuniversity
Study levelgraduate
Study programmeBusiness Economics; specializations in: Financial Management, Marketing Management, Management and Entrepreneurship, Tourism and Development, Business Informatics
Study specializationFinancial Management
Academic title abbreviationmag.oec.
Genremaster's thesis
Language Croatian
Defense date2016-09-26
Parallel abstract (English)
Fraud in economic operations includes a employee who has noticed that his/hers employer is not prepared to defend himself so based on that fact he/she collects unlawful gain at the expense of the company. The history of frauds dates back to ancient history where it was mentioned even in the Code of Hammurabi from the year of 1800 b.c. The need for forensic accounting which is able to identify and prove the existance of frauds that manifest throug fraudulent financial reporting, misappropriation of assets or specific corruptive actions is increasing. In the beginning, forensic accounting had appeared mostly as the role of proving the resulting frauds in court, meaning that forensics mostly portrayed the role of witness in the court, whilst nowdays commercial forensic accounting is also being developed and spread. The majority of frauds within the company are committed by the employees of the company, but it's also common for employees of the management staff to be involved. Those kinds of frauds are mostly frauds with vendors which are divided into three categories: shell company frauds, non accomplice vendor schemes and personal purchase schemes. In every form of these schemes, the employee, independently or with the help from someone, benefits from unlawful activities at the expence of his/hers employer. Public procurement is also a form of business in which some forms of fraud can be detected, mostly coming from the bidder who represents a vendor in the process of public procurement. To prevent possible schemes or, in case they already happened, detect them, these forms of business state institutions that monitor public procurement should act according to regulations which control acts of public procurement.
Parallel keywords (Croatian)prijevara gospodarsko poslovanje zaposlenik dobavljači forenzično računovodstvo javna nabava
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:137:599324
CommitterTihana Gerić