Benfordov zakon in računovodski izkazi slovenskih organizacij

magistrsko delo

Nataša Omerzu (Author), Iztok Kolar (Mentor)

Abstract

V današnjem času se pojavlja vedno več goljufij in koruptivnih dejanj pri prikazovanju dejanskih stanj v različnih podjetjih v svetu, kakor tudi pri nas, v Sloveniji. V tujini že kar nekaj časa pri odkrivanju nepravilnosti v računovodskih izkazih uporabljajo Benfordov zakon. To je zelo preprosta, objektivna in učinkovita digitalna analiza, ki revizorjem ter forenzičnim računovodjem pomaga odkriti sporna področja. Čeprav so nekateri želeli Benfordov zakon prikazati za neučinkovit način pri ugotavljanju dejanskega stanja, je Nigrini dokazal, da je Benfordov zakon uporaben pri ugotavljanju prevar. Ker je v Sloveniji njegova uporaba še dokaj neznana in v praksi redko uporabljena, smo preverili, če računovodski izkazi slovenskih podjetij, ki kotirajo na Ljubljanski borzi vrednostnih papirjev, prenesejo test Benfordovega zakona. Zanimala nas je podobnost oz. morebitna odstopanja med dejanskimi in dobljenimi deleži. Analizo smo izvedli v Excelu, pri čemer smo ugotovili, da se testirani podatki dobro ujemajo s teoretično porazdelitvijo po Benfordu, prav tako pa je to ujemanje iz leta v leto boljše. V celotnem sklopu proučevanih podjetij je tako skoraj nemogoče odkriti nepravilnosti, saj so odstopanja minimalna. Tudi v Sloveniji bi bilo smiselno in koristno uporabljati Benfordov zakon kot pomoč pri odkrivanju prevar oziroma pravilnosti prikazovanja podatkov. Če je odmik analiziranih podatkov od teoretične porazdelitve zelo velik, to še ne pomeni, da gre za prevaro. Benfordov zakon nam pomaga ugotoviti, katera področja je potrebno podrobneje pregledati.

Keywords

računovodski izkazi;poslovni rezultati;prevare;forenzično računovodstvo;računalniške metode;Benfordov zakon;

Data

Language:	Slovenian
Year of publishing:	2016
Typology:	2.09 - Master's Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[N. Omerzu]
UDC:	657.3:343.53(043.2)
COBISS:	12547100
Views:	2258
Downloads:	353
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Benford's law and financial statement of Slovenian organizations
Secondary abstract:	Nowadays more and more frauds and corrupt acts appear at displaying actual states in various companies in the world as well as here in Slovenia. For detecting irregularities in the financial statements abroad are using Benford's law for a long time. Benford's law is very simple, fair and efficient digital analysis that helps auditors and forensic accountants to identify problematic areas. Although some wanted to demonstrate Benford's law as inefficient way in determining the true state, Nigrini proved that the Benford's law is useful in identifying fraud. Since its application in Slovenia is still relatively unknown and seldomly used in practice, we checked whether the financial statements of Slovenian companies listed on the Ljubljana Stock Exchange, withstand the test of Benford's law. We were interested in similarities or deviations between the true and the obtained shares. The analysis was performed in Excel, where we found out that the tested data match with the theoretical distribution according to Benford, and this matching is getting better from year to year. In the whole context of the studied companies it is almost impossible to detect irregularities as the deviations are minimal. Even in Slovenia it would be sensible and useful to use Benford's law as an aid in the detection of fraud and regularity of presenting data. If the deviation of analyzed data from the theoretical distribution is very large, it does not necessarily mean that it is a scam. Benford's law helps us determine which areas require further review.
Secondary keywords:	fraud;financial statements;fraud detection;Benford's law;auditors;forensic accountants;
URN:	URN:SI:UM:
Type (COBISS):	Master's thesis/paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	III, 68 str., 13 str. pril.
ID:	9165776