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master's thesis
Računovodstvene prijevare u prodaji i tehnike njihovog otkrivanja
2019. urn:nbn:hr:137:379695
Cvjetković, Anita
University of Pula
Faculty of economics and tourism "Dr. Mijo Mirković"

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Cvjetković, A. (2019). Računovodstvene prijevare u prodaji i tehnike njihovog otkrivanja (Master's thesis). Pula: University of Pula. Retrieved from https://urn.nsk.hr/urn:nbn:hr:137:379695

Cvjetković, Anita. "Računovodstvene prijevare u prodaji i tehnike njihovog otkrivanja." Master's thesis, University of Pula, 2019. https://urn.nsk.hr/urn:nbn:hr:137:379695

Cvjetković, Anita. "Računovodstvene prijevare u prodaji i tehnike njihovog otkrivanja." Master's thesis, University of Pula, 2019. https://urn.nsk.hr/urn:nbn:hr:137:379695

Cvjetković, A. (2019). 'Računovodstvene prijevare u prodaji i tehnike njihovog otkrivanja', Master's thesis, University of Pula, accessed 26 December 2024, https://urn.nsk.hr/urn:nbn:hr:137:379695

Cvjetković A. Računovodstvene prijevare u prodaji i tehnike njihovog otkrivanja [Master's thesis]. Pula: University of Pula; 2019 [cited 2024 December 26] Available at: https://urn.nsk.hr/urn:nbn:hr:137:379695

A. Cvjetković, "Računovodstvene prijevare u prodaji i tehnike njihovog otkrivanja", Master's thesis, University of Pula, Pula, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:137:379695

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Metadata
TitleRačunovodstvene prijevare u prodaji i tehnike njihovog otkrivanja
Title (english)Accounting fraud in sales and techniques of their disclosure
AuthorAnita Cvjetković
MentorRobert Zenzerović (mentor)
Committee memberTicijan Peruško (predsjednik povjerenstva)
Committee memberRobert Zenzerović (član povjerenstva)
Committee memberKsenija Černe (član povjerenstva)
GranterUniversity of Pula
(Faculty of economics and tourism "Dr. Mijo Mirković")
Pula
Defense date and country2019-09-13, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Financijske prijevare i razne manipulacije u računovodstvu pojavljuju se često i kao takve predstavljaju problem za poslovanje poduzeća i države. Svakodnevno smo svjedoci raznih provedenih prijevara koje na kraju rezultiraju velikim gubicima. Forenzično računovodstvo kao i poslovna forenzika su područja koja nastoje promatrati i djelovati na prijevare. U većini slučajeva, svakom počinitelju prijevare cilj je da prikaže bolju sliku poslovanja poduzeća odnosno prikaže lažne dobiti ili sakrije velike gubitke s kojima posluje. U Hrvatskoj su za slučajeve prijevara i borbu protiv njih nadležne institucije USKOK odnosno Ured za suzbijanje korupcije i organiziranog kriminaliteta i DORH odnosno Državno odvjetništvo Republike Hrvatske. Također, važnu ulogu u forenzičnom računovodstvu imaju forenzične računovođe kojima je zadatak da detaljno istražuju i dokazuju počinjene prijevare i gospodarski kriminal. Forenzični računovođa mora imati znanja i iskustva u reviziji kako bi mogao uočavati probleme i rizike u kojima se najčešće pronalaze prijevare a to su financijski izvještaji poduzeća. Cilj je da se prijevare u što većem broju otkrivaju i unaprijed sprječavaju. Statistički podaci pokazuju kako je prijevara sve više te se tom problemu treba posvetiti te takvu situaciju ne treba zanemarivati.
Abstract (english)
Financial fraud and various manipulations in accounting occur frequently and as such present a problem for the business of the enterprise and the state. Every day we witness various frauds that result in great losses. Forensic accounting as well as business forensics are areas that seek to monitor and act on fraud. In most cases, the goal of each perpetrator is to show a better picture of the business of the company, that is, to show false profits or to hide the large losses with which it operates. In Croatia, the USKOK (The Office for the Suppression of Corruption and Organized Crime) and the DORH (The State Attorney’s Office) are institutions responsible for cases of fraud and the fight against them. Forensic accountants also have an important role to play in forensic accounting, whose task is to investigate in detail and prove fraud and economic crime. The forensic accountant must have the knowledge and experience of auditing to be able to identify problems and risks most commonly found in fraud, which are the financial statements of a business. The goal is to detect and prevent fraud as much as possible. Statistics show that fraud is increasing so this problem needs to be addressed and this situation should not be neglected.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:137:379695
Study programmeTitle: Business Economics; Financial Management, Marketing Management, Management and Entrepreneurship,Tourism, Business Informatics; specializations in: Financial Management, Marketing Management, Management and Entrepreneurship, Tourism and Development, Business Informatics, Informatics Management
Course: Financial Management
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra poslovne ekonomije (magistar/magistra poslovne ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2021-01-08 10:47:19