Analiziranje načinov poročanja o sumu nedovoljenih dejanj (prevar) v finančnih institucijah

magistrsko delo

Petra Finžgar (Author), Iztok Kolar (Mentor)

Abstract

Vse organizacije so nenehno izpostavljene tveganjem nastanka prevar. Po ACFE naj bi povprečna organizacija iz naslova prevare izgubila približno 5 % letnega prihodka. Z učinkovito vzpostavljenim procesom upravljanja s tveganji prevar se pričakuje, da je vzpostavljen tudi učinkovit sistem poročanja sumov prevar. Organizacije imajo lahko vzpostavljen tako anonimen kakor tudi neanonimen način poročanja. V magistrskem delu smo raziskovali, ali imajo finančne institucije v Sloveniji vzpostavljene načine poročanja o sumih prevar ter kateri načini so najboljši za učinkovito nadaljnjo preiskovanje poročanih sumov prevar. S spletnim anketnim vprašalnikom smo izvedli raziskavo, ki nam je služila za preverjanje vnaprej zastavljenih hipotez. Z empirično raziskavo smo ugotovili, da imajo finančne organizacije v Sloveniji vzpostavljene načine poročanja sumov prevar, in sicer večina oba načina, tako anonimnega kot neanonimnega. Ob nadaljnjem analiziranju smo ugotovili, da preiskovalci z višjo kredibilnostjo ocenjujejo neanonimno poročanje ter mu namenijo tudi nekoliko več resursov za nadaljnjo preiskovanje.

Keywords

finančne institucije;kazniva dejanja;prevare;odkrivanje;poročanje;kredibilnost;

Data

Language:	Slovenian
Year of publishing:	2016
Typology:	2.09 - Master's Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[P. Finžgar]
UDC:	343.53:336(043.2)
COBISS:	12493852
Views:	739
Downloads:	114
Average score:	0 (0 votes)
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Other data

Secondary language:	English
Secondary title:	Analysing reporting types of suspected unauthorized actions (frauds) in financial institutions
Secondary abstract:	All organizations are constantly exposed to the risks of the occurrence of fraud. According to ACFE, organizations lose on average approximately 5% of their annual revenue due to fraud. With an effectively established fraud risk management process, it is expected that an effective reporting system for cases of suspected fraud is also established. Established reporting methods in organisations can be anonymous or non anonymous. In this Master's thesis, we researched whether financial institutions in Slovenia have established reporting methods for cases of suspected fraud and what the best methods for effective further investigation of suspected cases of fraud are. We conducted a survey with an online questionnaire, where we were able to check the pre established hypotheses. Empirical research showed that financial organizations in Slovenia have established reporting methods for cases of suspected fraud, whereby most of them use both methods: anonymous and non anonymous. Further analysis showed that investigators assess the cases from non anonymous reporting as having a higher credibility and these cases are also allocated more resources for further investigation.
Secondary keywords:	fraud;fraud detection methods;fraud reporting methods;anonymous reporting;non anonymous reporting;credibility assessment;resource distribution evaluation;
URN:	URN:SI:UM:
Type (COBISS):	Master's thesis
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	IV, 77 str., 5 str. pril.
ID:	9140008