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master's thesis
Prijevare u Republici Hrvatskoj i perspektive revizijske profesije
2022. urn:nbn:hr:137:246801
Jolić, Sanja
University of Pula
Faculty of economics and tourism "Dr. Mijo Mirković"

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Jolić, S. (2022). Prijevare u Republici Hrvatskoj i perspektive revizijske profesije (Master's thesis). Pula: University of Pula. Retrieved from https://urn.nsk.hr/urn:nbn:hr:137:246801

Jolić, Sanja. "Prijevare u Republici Hrvatskoj i perspektive revizijske profesije." Master's thesis, University of Pula, 2022. https://urn.nsk.hr/urn:nbn:hr:137:246801

Jolić, Sanja. "Prijevare u Republici Hrvatskoj i perspektive revizijske profesije." Master's thesis, University of Pula, 2022. https://urn.nsk.hr/urn:nbn:hr:137:246801

Jolić, S. (2022). 'Prijevare u Republici Hrvatskoj i perspektive revizijske profesije', Master's thesis, University of Pula, accessed 16 August 2024, https://urn.nsk.hr/urn:nbn:hr:137:246801

Jolić S. Prijevare u Republici Hrvatskoj i perspektive revizijske profesije [Master's thesis]. Pula: University of Pula; 2022 [cited 2024 August 16] Available at: https://urn.nsk.hr/urn:nbn:hr:137:246801

S. Jolić, "Prijevare u Republici Hrvatskoj i perspektive revizijske profesije", Master's thesis, University of Pula, Pula, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:137:246801

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Metadata
TitlePrijevare u Republici Hrvatskoj i perspektive revizijske profesije
Title (english)Frauds in the Republic of Croatia and the perspectives of the auditing profession
AuthorSanja Jolić
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 country2022-09-16, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Ovaj diplomski rad obrađuje temu prijevare u Republici Hrvatskoj i perspektive revizijske profesije. Prikazana su temeljna obilježja, načela i vrste revizije sa naglaskom na internu i eksternu reviziju kao i sve važniji oblik revizije – forenzična revizija. Gospodarski subjekti zasigurno se susreću sa brojnim oblicima prijevara, a u okviru ovog rada obrađene su slijedeće vrste prijevara: prijevarno financijsko izvještavanje (manipulacije), protupravno prisvajanje imovine, porezne prijevare, korupcija (zlouporaba položaja i ovlasti), lažiranje bankrota, kibernetičke prijevare te pranje novca. Diplomski rad upotpunjen je sa dva provedena istraživanja u kojima je zadaća utvrditi intenzitet i vrstu prijevara među gospodarskim subjektima u RH te ulogu internih te eksternih revizora u procesu prevencije i otkrivanja prijevara.
Abstract (english)
This graduate thesis deals with the topic of fraud in the Republic of Croatia and the perspectives of the auditing profession. The basic characteristics, principles and types of audit are presented with an emphasis on internal and external audit, as well as the increasingly important form of audit - forensic audit. Business entities certainly encounter numerous forms of fraud, and the types of fraud that are dealt with in this thesis are: fraudulent financial reporting (manipulation), illegal appropriation of property, tax fraud, corruption (abuse of position and authority), fake bankruptcy, cyber fraud and money laundering. The graduate thesis is completed with two conducted studies that aim to determine the intensity and type of fraud among economic entities in the Republic of Croatia, and the role of internal and external auditors in the process of fraud prevention and detection.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:137:246801
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 on2022-09-19 11:27:44