diplomski seminar
Barbara Hren (Author), Borut Bratina (Mentor)

Abstract

Finančna recesija je povzročila številne posledice, od upada proizvodnje, propada številnih bank in podjetij do velikega povečevanja brezposelnosti, hitrega padca vrednosti nepremičnin in vse slabšega finančnega položaja posameznikov. Prav zaradi tega ne preseneča dejstvo, da se posamezniki zatekajo k nezakonitim dejanjem. V diplomskem seminarju govorimo o gospodarskem kriminalu oziroma o vse večji in vse bolj pomembni vlogi notranje revizije pri preprečevanju prevar. Ko govorimo o korporacijskem kriminalu, ima v podjetjih glavno vlogo predvsem poslovodstvo, po vzoru katerih notranji revizorji s pomočjo notranjih kontrol preizkušajo obstoj, zadostnost in učinkovitost le teh, saj so prav kakovostne notranje kontrole pomemben preprečevalni element prevar. Notranji revizor mora razpolagati z dovolj znanja, ki mu omogoča ocenitev tveganja prevare v organizaciji, pozoren mora biti na indice, ki bi lahko nakazovale na prevaro, pri vsem tem pa mora ohraniti neodvisnost in strokovnost.

Keywords

gospodarski kriminal;gospodarsko pravo;kazensko pravo;prevare;notranja revizija;notranja kontrola;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [B. Hren]
UDC: 343.53:657.6(043.2)
COBISS: 11886876 Link will open in a new window
Views: 1202
Downloads: 177
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Other data

Secondary language: English
Secondary title: Internal auditing and its role in the process of identifying corporate crime
Secondary abstract: Consequences of one of the most devestating financial crisis are numerous, from production decline, bank and company failures to enourmous unemployment rates, decreases of property values and poor financial situations people must deal with on a daily basis. In view of mentioned distresses it can be expected that an increased number of individuals is now more than ever drawn to illegal activities. The paper is dealing with corporate crime, more specifically with increasing auditor's role in prevention and detection of fraud in financial statements. It comes from professional roles that fraud prevention and detection is the primary responsibiltiy of management and those charged with entity's governance but internal auditing and its internal control systems, especially quality ones, represent an essential fraud prevention factor. In order to prevent or reveal any misstatements, an internal auditor should posses sufficient knowledge that allows him/her to qualitative asses risks of material misstatements due to financial statements fraud and pay attention to fraud indicators while maintaining his/her independance and competence.
Secondary keywords: corporate crime;economic criminal law;frauds;internal auditing;internal controls;
URN: URN:SI:UM:
Type (COBISS): Final seminar paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: 42 str.
ID: 8730670