Gospodarski kriminal in molk revizorjev

diplomsko delo

Kaja Černjavič (Avtor), Iztok Kolar (Mentor)

Povzetek

Zakonsko prepovedana dejanja, povzročena na področju gospodarstva z namenom osebnega prilaščanja in okoriščanja, pojmujemo kot gospodarski kriminal. V diplomski nalogi izpostavljamo vlogo revizorja v povezavi z gospodarskim kriminalom v primerih, ko zanj ve, ampak o njem ne govori. Govorimo o molku revizorjev, o prekrških zaposlenih, katere bi bilo potrebno javiti poslovodstvu, lastnikom in drugim izven podjetja, saj je revizor odgovoren za mnenje, ki ga izrazi v računovodskih izkazih. Gospodarski kriminal je kaznivo dejanje, sankcionirano po kazenskem pravu države. V nalogi smo obravnavali molk revizorjev in sankcije, ki jih predvidevajo strokovne in pravne podlage. Izpostavljamo problematiko podanega pozitivnega mnenja na računovodske izkaze podjetja v letnem ali medletnem poročilu ter nenadno napoved insolventnosti podjetja. Pomembno je, da revizor razpolaga z zadostno količino informacij in ima dovolj časa za pogovor z zaposlenimi na podlagi katerega lahko oceni kakovost njihovega dela ter opazi tudi manjše ali večje napake. Menimo, da obstaja v primeru, če revizor ne razpolaga z zadostno količino informacij in časom v katerem bi lahko te informacije preveril večja možnost, da pomembno napačne navedbe, ki nakazujejo na goljufijo, ne bodo odkrite. V primeru, da so odkrite, ampak se o njih ne poroča, le-to pa lahko ustrezno dokažemo, so revizorji lahko tudi kaznovani z odvzemom prostosti. Zakon o revidiranju kazenskih sankcij za napačno izraženo mnenje revizorja javnosti ne predvideva, predvideva le globe katerih velikost je odvisna od velikosti prestopka. Agencija za javni nadzor nad revidiranjem ima možnost odvzema dovoljenja za opravljanje dela, če ugotovi, da pooblaščeni revizor krši pravila revidiranja in je zaradi te kršitve poročilo o revidiranju, ki ga je podpisal, pomanjkljivo oziroma zavajajoče. Kazenski zakonik (KZ-1) na podlagi 235. člena kaznuje vsakogar, ki lažno poslovni listino, knjigo ali spis uporabi kot resnično ali kdor uniči, skrije, precej poškoduje ali kako drugače napravi neuporabne poslovne knjige. Izdaja poslovne skrivnosti je lahko po KZ-1 kaznovana, vendar slednje ne velja v primeru, če je revizor zaznal kaznivo dejanje (38. člen ZRev-2). Poznavanje in upoštevanje strokovnih in pravnih podlag v revidiranju je zelo pomembno, saj je od ustreznega strokovnega znanja odvisno tudi kvalitetno in pravilno opravljanje posla revizije. Vsi udeleženci posla, tako revizor kot zaposleni v revidiranem podjetju, se morajo zavedati svojih dolžnosti in pravic ter sankcij, ki nastopijo ob njihovem neupoštevanju. Pomembno je slediti kodeksom poslovne etike, ki narekujejo poslovno obnašanje; le na tak način je možno ohranjati dober poslovni odnos, za katerega menimo, da je podlaga za dobro in kvalitetno opravljeno revizijo podjetja.

Ključne besede

gospodarska kriminaliteta;revizor;revizija;goljufije;prevare;računovodski izkazi;zakoni;poročanje;nadzor;

Podatki

Jezik:	Slovenski jezik
Leto izida:	2010
Izvor:	Maribor
Tipologija:	2.11 - Diplomsko delo
Organizacija:	UM EPF - Ekonomsko-poslovna fakulteta
Založnik:	[K. Černjavič]
UDK:	343.3/.7
COBISS:	10478364
Št. ogledov:	2047
Št. prenosov:	280
Ocena:	0 (0 glasov)
Metapodatki:

Ostali podatki

Sekundarni jezik:	Angleški jezik
Sekundarni naslov:	Fraud and silence of auditors
Sekundarni povzetek:	Economic crime can be defined as ones legally prohibited actions to achieve personal, financial advantage. The thesis exposures the role of external auditors and seeks to stimulate the debate about its connection with economic crime, especially in cases when he knows about illegal actions committed by entrepreneurs and stays silent. We expose the silence of auditors to the authorities, owners and shareholders about illegal actions which should have been revealed and reported as the auditor is responsible for its opinion on the financial statements. Economic crime is a criminal offense, regulated by criminal law and so sanctioned. Our main goal was to reveal penalties which are proposed and regulated not just by law but also by standards. As we know, many financial enterprises have announced insolvency and sought state support within a short period of receiving an unqualified audit opinion. In most cases the company´s management and employees can be connected to the crime as they are in possession of enough internal information from which they can take advantage, therefore actions taken by auditors, procedures and analytical techniques their proper implementation for the identification of minor and major errors as of crime, is highly important. The time budget given by the audit enterprises for performing the techniques has also a major influence on auditors crime identification as we believe that by reducing the budget we are reducing the possibility disclosing crime. In case the irregularities are disclosed but not reported and can be proven so, we believe there are several actions anticipated against the auditor, not just penalties but also imprisonment. The Slovenian audit law and the Audit act provides, for now, only a fine, which depends on the size of the offense. The Agency for public oversight on auditing has the possibility to take legal actions, like withdrawing the license to perform work, if it finds violations as a signed audit report with misleading information. Based on and the 235th act of Crime law, anyone who falses business documents, books or files to use them as true or who destroys, hides, damages or makes them otherwise unusable, can be punished. The issue of trade secrets is under the law also sanctioned, but we have to refer to the 38th act of Audit law, where the auditor in case of detection of signs of crime can be relieved of its duties of maintaining business secrets. We believe that auditor’s knowledge has an extremely important role in revealing uncertainties and illegalities and has because of that a major influence on the audit quality. Ones actions refer to its abilities, skills and professional knowledge to use and implement the financial standards and connected laws correctly. Auditors and entrepreneurs have to know their duties, rights and sanctions. We believe that among other things it is important to have the right knowledge about ethics and business behavior. A good relationship among the auditor and entrepreneur is the only way to maintain good business, which is the basis for a high-quality audit.
Sekundarne ključne besede:	auditor;suditors silence;economic crime;fraud;law;International Audit Standards;International Financial Reporting Standards;unqalified audit report;auditors oppinion on the financial statements;
URN:	URN:SI:UM:
Vrsta dela (COBISS):	Diplomsko delo
Komentar na gradivo:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Strani:	70 str., 4 str. pril.
Ključne besede (UDK):	applied sciences;medicine;technology;uporabne znanosti;medicina;tehnika;communication and transport industries;accountancy;business management;public relations;komunikacije in transport;knjigovodstvo;poslovni menedžment;stiki z javnostjo;accountancy;računovodstvo;social sciences;družbene vede;law;jurisprudence;pravo;pravoznanstvo;criminal law;penal offences;kazensko pravo;kazniva dejanja;
ID:	1012748