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master's thesis
PRIMJENA FORENZIČNIH ANALIZA I METODA U OTKRIVANJU MANIPULACIJA NA ZALIHAMA
Split: University of Split, 2022. urn:nbn:hr:228:083909
Rogulj, Mia
University of Split
University Department of Professional Studies

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Rogulj, M. (2022). PRIMJENA FORENZIČNIH ANALIZA I METODA U OTKRIVANJU MANIPULACIJA NA ZALIHAMA (Master's thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:083909

Rogulj, Mia. "PRIMJENA FORENZIČNIH ANALIZA I METODA U OTKRIVANJU MANIPULACIJA NA ZALIHAMA." Master's thesis, University of Split, 2022. https://urn.nsk.hr/urn:nbn:hr:228:083909

Rogulj, Mia. "PRIMJENA FORENZIČNIH ANALIZA I METODA U OTKRIVANJU MANIPULACIJA NA ZALIHAMA." Master's thesis, University of Split, 2022. https://urn.nsk.hr/urn:nbn:hr:228:083909

Rogulj, M. (2022). 'PRIMJENA FORENZIČNIH ANALIZA I METODA U OTKRIVANJU MANIPULACIJA NA ZALIHAMA', Master's thesis, University of Split, accessed 29 November 2024, https://urn.nsk.hr/urn:nbn:hr:228:083909

Rogulj M. PRIMJENA FORENZIČNIH ANALIZA I METODA U OTKRIVANJU MANIPULACIJA NA ZALIHAMA [Master's thesis]. Split: University of Split; 2022 [cited 2024 November 29] Available at: https://urn.nsk.hr/urn:nbn:hr:228:083909

M. Rogulj, "PRIMJENA FORENZIČNIH ANALIZA I METODA U OTKRIVANJU MANIPULACIJA NA ZALIHAMA", Master's thesis, University of Split, Split, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:228:083909

Metadata
TitlePRIMJENA FORENZIČNIH ANALIZA I METODA U OTKRIVANJU MANIPULACIJA NA ZALIHAMA
Title (english)APPLICATION OF FORENSIC ANALYSIS AND METHODS IN DETECTING INVENTORY MANIPULATIONS
AuthorMia Rogulj
MentorJasenka Bubić (mentor)
Committee memberLuka Mladineo (član povjerenstva)
Committee memberDijana Perkušić (član povjerenstva)
GranterUniversity of Split
(University Department of Professional Studies)
Split
Defense date and country2022-07-20, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Financijski izvještaji moraju biti sastavljeni fer i istinito jer pružaju korisnicima pouzdane, korisne, istinite i usporedive informacije koje su temelj poslovnih odluka. Ukoliko računovodstvena informacija nije prema navedenim kriterijima radi se o pogrešci ili računovodstvenoj manipulaciji. Cilj rada je prikazati ispravan način obračuna računovodstvenih stavki i način na koji se manipulira tim istim stavkama. Bazna stavka u ovome radu su zalihe i njihov položaj, te metode manipulacija zaliha koje u konačnici imaju utjecaj na lažno povećanje ili smanjenje dobiti. Rad opisuje načine manipulacija, metode i analize koje se provode kako bi se prevara otkrila. Također, rad prikazuje testove i analize na primjerima koji se koriste u otkivanju manipulacija. Praktični primjer forenzične analize i to putem deduktivnog pristupa odnosi se na AD PLASTIK GRUPU.
Abstract (english)
Financial statements must be prepared fairly and truthfully because they provide users with reliable, useful, true and comparable information that is the basis of business decisions. If the accounting information is not according to the stated criteria, it is an error or accounting manipulation. The aim of this paper is to show the correct way of calculating accounting items and the way in which these same items are manipulated. The basic item in this paper are inventories and their position, and methods of inventory manipulation that ultimately have the effect of falsely increasing or decreasing profits. The paper describes the ways of manipulation, methods and analyzes that are carried out in order to detect fraud. Also, the paper presents tests and analyzes on examples used in the detection of manipulations. A practical example of forensic analysis through a deductive approach refers to AD PLASTIK GROUP.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:083909
Study programmeTitle: Accounting and Finances – specialist graduate - professional
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/specijalistica računovodstva i financija (stručni/a specijalist/specijalistica računovodstva i financija)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2022-07-22 09:28:58