Vloga izvedenca za računovodstvo v kazenskih postopkih

diplomski seminar

Brigita Golnar (Author), Peter Podgorelec (Mentor)

Abstract

V našem diplomskem seminarju smo spoznali forenzično računovodstvo. Ker je ta veja računovodstva močno povezana s pravno stroko, smo bolje predstavili pravni vidik, ki se navezuje na našo temo. V okviru tega smo se dotaknili kazenskega procesnega prava in opisali kazenski in dokazni postopek. Poudarek celotnega diplomskega seminarja temelji na tem, kakšna je vloga izvedenca v kazenskih postopkih. Spoznali smo, da je vloga izvedenca v kazenskih postopkih lahko zelo pomembna, zato mora izvedenec svoje delo opravljati odgovorno in mora biti prepričan v svoje znanje. Pri nas v Sloveniji se vedno bolj uveljavlja ta nova veja računovodstva in tako je posledično delo forenzičnega računovodja vedno manj omejeno. Omejeno je najbolj v tem smislu, da mora delati po zakonu in upoštevati pravila stroke. S pomočjo forenzičnega računovodja lahko zares natančno preiskujejo primere in ugotovijo nepravilnosti. Najbrž je delo sodnika v določenih primerih s tem zelo olajšano, saj mu izvedenec za računovodstvo na njegovo željo pomaga razumevati nejasna vprašanja in mu tako pomaga pri odločanju o primeru. Postati izvedenec za računovodstvo je zahtevno delo, ki spremeni celotno življenje, zato je to zares pomembna vloga vsakega posameznika, ki se za to odloči.

Keywords

kazenski postopek;izvedenci;sodni izvedenci;forenzično računovodstvo;

Data

Language:	Slovenian
Year of publishing:	2015
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[B. Golnar]
UDC:	343.98:657
COBISS:	12025884
Views:	1040
Downloads:	133
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	ǂThe ǂrole of an expert for accounting in criminal proceedings
Secondary abstract:	In the diploma seminar, the forensic accounting will be examined. Since this branch of accounting is strongly related to the legal profession, the legal aspect related to our topic is introduced. In this context, the procedural criminal law, criminal procedure and evidences are described. An emphasis of the diploma seminar is given to the role of an expert in a criminal proceeding. The role of an expert in a criminal proceeding is important, so the expert must perform his work responsibly. In Slovenia, this new branch of accounting is increasing and the work of a forensic accountant is less limited. It is limited in the sense that he has to work according to the law and he has to follow the rules of the profession. With the help of a forensic accountant, the cases can be carefully investigated and irregularities can be detected. The work of a judge is facilitated, since the forensic accountant helps him to understand unclear questions and helps him decide on the cases. The work of forensic accountant is acomplex work, which changes a life of every individual, who decides to perform this work.
Secondary keywords:	The role of the expert;the expert;criminal proceedings;
URN:	URN:SI:UM:
Type (COBISS):	Final seminar paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	34 str.
ID:	8773425