Title Računovodstvene prijevare u poslovanju s dobavljačima i tehnike njihovog otkrivanja Title (english) The accounting fraud in transactions with suppliers and techniques for their detection Author Amer Kadrić Mentor Robert Zenzerović (mentor)Committee member Ksenija Černe (predsjednik povjerenstva)Committee member Robert Zenzerović (član povjerenstva)Committee member Tician Peruško (član povjerenstva)Granter University of Pula Defense date and country 2016-09-26, Croatia Scientific / art field, SOCIAL SCIENCES 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.
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.
Keywords
prijevara
gospodarsko poslovanje
zaposlenik
dobavljači
forenzično računovodstvo
javna nabava
Keywords (english)
fraud
economic operations
employee
vendors
forensic accounting
public procurement
Language croatian URN:NBN urn:nbn:hr:137:599324 Study programme Title: Business Economics; specializations in: Financial Management, Marketing Management, Management and Entrepreneurship, Tourism and Development, Business Informatics Type of resource Text File origin Born digital Access conditions Open access Terms of use Created on 2017-02-13 14:01:51
