magistrsko delo
Patricija Pulko (Author), Andreja Lutar-Skerbinjek (Mentor)

Abstract

S forenzičnim računovodstvom in zunanjo revizijo želimo doseči različne cilje. Zunanja revizija je usmerjena v skladnost z računovodskimi predpisi, medtem ko je forenzično računovodstvo usmerjeno v dokazovanje, ali se je v podjetju zgodila prevara oz. kriminal v dokumentaciji. Kriminalna dejanja so še danes trn v peti marsikateremu državnemu organu. Izpostaviti moramo vprašanje, zakaj se kriminal v podjetju dogaja tako pogosto. Ali zaradi pohlepnosti osebe, ki deluje po načelu »več imaš, več potrebuješ« ali zaradi drugih vzrokov? Morda so vzrok finančne tegobe ali »samo« življenjski slog osebe? Z vidika podjetja zagotovo obstajajo tudi drugi razlogi, vendar moramo kljub temu poznati lastnosti in značilnosti oseb na vodilnih položajih. Vzroki, zakaj se v podjetju dogajajo ali so se dogajala kriminalna dejanja, so različni. Podjetje je lahko zelo zadolženo in priredi podatke, da zavede banke, investitorje in poslovne partnerje, ali pa se enostavno zgodi napaka, ki igra veliko vlogo pri sestavi računovodskih poročil. Poznavanje forenzičnega računovodstva nedvomno vpliva na zaznavanje kriminalnih dejanj. Menimo tudi, da bo večja ozaveščenost ljudi ugodno vplivala na odločitve posameznikov, ali se bodo zares podali na kriminalno pot, naj gre za velika ali majhna kriminalna dejanja. Dejstvo je, da na vse ljudi ne moremo vplivati. Zunanja revizija preverja resničnost in poštenost informacij v računovodskih dokumentih. Če v procesu zunanje revizije odkrijemo napako ali prevaro, je zunanji revizor dolžan o tem poročati poslovodstvu ali vodilnim v podjetju. V naši raziskavi smo želeli izvedeti, kakšno je poznavanje forenzičnega računovodstva in zunanje revizije med študenti prve in druge stopnje študija smeri Računovodstvo, revizija in davščine na Ekonomsko poslovni fakulteti Univerze v Mariboru. Magistrska naloga »Percepcija študentov o forenzičnem računovodstvu in reviziji« bo zanimivo branje za vsakogar, ki želi izvedeti več o forenzičnem računovodstvu in zunanji reviziji.

Keywords

računovodstvo;forenzično računovodstvo;revizija;revizor;prevare;kriminalna dejanja;študenti;

Data

Language: Slovenian
Year of publishing:
Typology: 2.09 - Master's Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: P. Nigerl
UDC: 657.6:378
COBISS: 50157827 Link will open in a new window
Views: 369
Downloads: 67
Average score: 0 (0 votes)
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Other data

Secondary language: English
Secondary title: Student's perception of forensic accounting and auditing
Secondary abstract: Through forensic accounting and external audit we want to achieve various goals. External audit is aimed at compliance with accounting regulations, while forensic accounting is aimed at proving whether a fraud has occurred in the company or not. Criminal acts are still a thorn in the side of many state bodies today. We need to raise the question of why crime happens so often in a company. Is it because of the greed of a person who works on the principle of "you have more, you need more" or for other reasons? Maybe they are the cause of a financial problem or “just” a person’s lifestyle? From a company perspective, there are certainly other reasons, but we still need to know the characteristics of people in leadership positions. The reasons why criminal acts take place or have taken place in a company are different. A company can be highly indebted and manipulate data to mislead banks, investors and business partners, or an error can simply occur that plays a large role in the preparation of financial statements. Knowledge of forensic accounting undoubtedly influences the perception of criminal acts. We also believe that greater awareness of people will have a positive effect on the decisions of individuals whether they will really embark on a criminal path or whether it is a large or small criminal act. The fact is, we can’t influence all people. An external audit verifies the truthfulness and fairness of the information in the accounting documents. If an error or fraud is found in the external audit process, the external auditor is required to report this to management or company executives. In our research we want to find out what is the knowledge of forensic accounting and external audit among students at the Bachelor's and Master's level of study in the field of Accounting, Auditing, and Taxation at the Faculty of Economics and Business, University of Maribor. We believe, the master's thesis "The students' perception of forensic accounting and auditing" will be an interesting read for anyone who wants to learn more about forensic accounting and external audit.
Secondary keywords: fraud;crime;auditor;forensic accountant;research.;
Type (COBISS): Master's thesis/paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: II, 71 str., 46 str. pril.
ID: 12088156