magistrsko delo
Barbara Javornik (Author), Iztok Kolar (Mentor)

Abstract

Namen magistrske naloge je preučiti skladnosti, raznolikosti ter sinergijo notranjerevizijske dejavnosti in dejavnosti forenzičnega računovodstva. Notranjerevizijska dejavnost je v Sloveniji že v zreli fazi, medtem ko je dejavnost forenzičnega računovodstva nova dejavnost, torej je v fazi razvoja. Tema, primerjava skladnosti, raznolikosti in sinergija notranjerevizijske dejavnosti ter dejavnosti forenzičnega računovodstva, ki je predmet te naloge, je v dosegljivi literaturi manj obravnavana. V prvem delu naloge preučujemo teoretične izsledke o izbranih dejavnostih ter prispevamo teoretični pogled na gospodarski kriminal. V drugem delu magistrske naloge obravnavamo analizo anketnega vprašalnika, ki je bil namenjen nosilcem notranjerevizijske dejavnosti in dejavnosti forenzičnega računovodstva. V teoretičnem delu smo opredelili notranjerevizijsko dejavnost, dejavnost forenzičnega računovodstva ter bistvene značilnosti gospodarskega kriminala. Poslužili smo se domače in tuje literature, tuje predvsem pri dejavnosti forenzičnega računovodstva, ki v Sloveniji še ni razvita tako, kot drugje. Opredelili smo naloge dejavnosti, odgovornosti, značilnosti, nosilce dejavnosti ter uporabnike njihovih storitev. Nadalje smo pomembne podatke obeh dejavnosti primerjali ter podali analizo in sintezo o skladnosti, raznolikosti in sinergiji med dejavnostjo forenzičnega računovodstva in notranjerevizijsko dejavnostjo. V drugem delu magistrske naloge smo preverili mnenje anketiranih notranjih revizorjev ter forenzičnih računovodij. Sestavili smo kratek anketni vprašalnik ter ga razposlali notranjih revizorjem, njihove elektronske naslove smo pridobili iz spletnih strani Slovenskega inštituta za revizijo. Anketiranci iz področja dejavnosti forenzičnega računovodstva so predvsem zaposlenci na Ministrstvu za notranje zadeve, kjer v okviru Policije deluje oddelek Sektor za gospodarsko kriminaliteto, ki se ukvarja s preiskovanjem težjih oblik gospodarskega kriminala, s korupcijo, s poslovnim in javnim sektorjem ter s finančno kriminaliteto in pranjem denarja. Podatki pridobljeni s pomočjo ankete so nam služili za preverjanje štirih hipotez, ki smo si jih zastavili na začetku magistrske naloge. Postavljene hipoteze smo preverjali s pomočjo podatkov o frekvenčni porazdelitvi odgovorov ter s pomočjo t-testa. Analizi sta bili opravljeni v programu Excel, ki z dodatkom Data Analysis omogoča analiziranje statističnih podatkov ter v SPSS-u. V magistrski nalogi smo si zadali štiri hipoteze. H1: Dejavnost forenzičnega računovodstva in notranjerevizijska dejavnost sta dve različni dejavnosti. Hipotezo H1 smo preverili s frekvenčno porazdelitvijo in t-testom ključnih delovnih ciljev ter s t-testom pogostosti opravljanja preiskav in koristi delovanja dejavnosti. Hipotezo H1 nismo potrdili, saj se v praksi še ne kažejo jasne opredelitve ključnih ciljev in koristi ene in druge dejavnosti. H2: Vzpostavljen in delujoč sistem notranjih kontrol za preprečevanje in odkrivanje prevar je ključni element identifikacije gospodarskega kaznivega dejanja. Hipotezo H2 smo testirali s frekvenčno porazdelitvijo ter jo tudi potrdili. H3: Notranjerevizijska dejavnost in dejavnost forenzičnega računovodstva imata ob medsebojnem sodelovanju pomembne pozitivne sinergijske učinke na uspešnost poslovanja podjetij. Hipotezo H3 smo testirali s t-testom ter jo tudi sprejeli, saj je aritmetična sredina vseh odgovorov anketiranih oseb jasno pokazala pozitivne sinergijske učinke delovanja na uspešnost poslovanja podjetja. H4: Notranjerevizijska dejavnost in dejavnost forenzičnega računovodstva imata ob medsebojnem sodelovanju pomembne pozitivne sinergijske učinke na učinkovito obravnavo gospodarskih kaznivih dejanj. Hipotezo H4 smo testirali s t-testom, dobljene rezultate pa so potrdili tudi izračuni aritmetičnih sredin odgovorov anketiranih oseb. Izbrana tema je sicer odziv na aktualno dogajanje, saj dejavnost forenzičnega računovodstva v Sloveniji dobiva vedno večji pomen. Znanje forenzi

Keywords

računovodstvo;forenzično računovodstvo;notranja revizija;notranja kontrola;tveganje;ocenjevanje;prevare;korupcija;kazniva dejanja;poslovna etika;

Data

Language: Slovenian
Year of publishing:
Typology: 2.09 - Master's Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [B. Javornik]
UDC: 657:343
COBISS: 11654940 Link will open in a new window
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Other data

Secondary language: English
Secondary title: Diversities, compliances and synergy of internal audit activities and activities of forensic accounting
Secondary abstract: The purpose of this thesis is to examine the compliance, diversity and synergy of internal audit activity and activity of forensic accounting. The internal audit activity in Slovenia is in a mature stage, while the activity of forensic accounting is still in a developmental stage. The main topic that follows the comparison of compliances, diversities and synergy of internal audit activity and the activity of forensic accounting has less availability in literature. The first part of thesis gatheres theoretical knowledge about internal audit activity, activity of forensic accounting and economic crime. The second part of thesis presents the analysis and interpretation of a questionnaire, which was made for internal auditors and forensic accountants. The theoretical parts specify details about internal audit activity, activity of forensic accounting and essential characteristics about economic crimes. We have reviewed domestic and foreign literature, with a particular focus on foreign literature relating to forensic accounting which is still in development stage in Slovenia. We have identified the priorities of both activities, their responsibilities and charachteristics and the stakeholders that need information from internal audit activities or activities of forensic accounting. Furthermore, we compared collected data and with analysis and synthesis we presented compliances, diversities and synergy of internal audit activity and activity of forensic accounting. In the second part of thesis we have examined the opinion of internal auditors and forensic accountants. A brief survey questionnarie was made for internal auditors and forensic accountants. Their e-mail addresses were obtained from the Slovenian Institute of Auditors's official web page. Respondents of the forensic accouting activity were mainly employees of the Police service, which operates under the Ministry of interior. Police service has special unit called Economic Crime Division which has four sections dedicated to; serious economic crime, corruption, business and public crime and financial crime and money laundering. Data we gathered allowed us to test four hypotheses that were set at the beginning of the thesis. It was analysed by using frequency distribution and t-test. Both analysis were made in Microsoft Excel with statistical data listed in the Appendix titled »Data Analysis« and with SPSS. We have set four hypotheses in our thesis. H1: Forensic accounting and internal audit are two different kinds of activities. H1 hypothesis was tested with a frequency distribution, t-test of key work objectives and the t-test of frequency of investigations and benefits of the activities. H1 hypothesis was not confirmed because practice shows that there are still no clear definitions of key objectives and benefits of neither of activities. H2: Functioning internal control system for prevention and fraud detection is a key element of identification of economic crimes. H2 hypothesis was tested and confirmed with a frequency distribution. H3: Mutual cooperation of the internal audit activity and the activity of forensic accounting has significant positive synergistic effects on the business performance of companies. H3 hypothesis was tested and confirmed by t-test as the arithmetic mean of all the data clearly shows positive synergistic effects on the business performance of companies. H4: Mutual cooperation of the internal audit activity and the activity of forensic accounting has significant positive synergistic effects on the efficient prosecution of economic crimes. H4 hypothesis was tested by t-test. The results obtained have been confirmed by calculating the arithmetic mean of responses. This thesis is a response to current trends in Slovenia where the increased importance of forensic accounting can be observed. Knowledge of forensic accountants can significantly contribute to the prevention and detection of economic crime, which nowadays is even more difficult to detect and prove in the court.
Secondary keywords: Forensic accounting;internal audit;fraud;corruption;economic crime;internal auditor;forensic accouting auditor;risk management;risk assessement;internal control system;risk;internal controls;fraud prevention;fraud detection;criminal offenses;ethics;morals;internal audit activity;activity of forensic accouting.;
URN: URN:SI:UM:
Type (COBISS): Master's thesis/paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: 108 str.
ID: 8727918