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master's thesis
FORENZIČKO RAČUNOVODSTVO - OSNOVE
2024. urn:nbn:hr:262:738359
Orešković Sekulić, Zrinka
University of Slavonski Brod
Department of Social Sciences and Humanities

Cite this document

Orešković Sekulić, Z. (2024). FORENZIČKO RAČUNOVODSTVO - OSNOVE (Master's thesis). Slavonski Brod: University of Slavonski Brod. Retrieved from https://urn.nsk.hr/urn:nbn:hr:262:738359

Orešković Sekulić, Zrinka. "FORENZIČKO RAČUNOVODSTVO - OSNOVE." Master's thesis, University of Slavonski Brod, 2024. https://urn.nsk.hr/urn:nbn:hr:262:738359

Orešković Sekulić, Zrinka. "FORENZIČKO RAČUNOVODSTVO - OSNOVE." Master's thesis, University of Slavonski Brod, 2024. https://urn.nsk.hr/urn:nbn:hr:262:738359

Orešković Sekulić, Z. (2024). 'FORENZIČKO RAČUNOVODSTVO - OSNOVE', Master's thesis, University of Slavonski Brod, accessed 07 December 2024, https://urn.nsk.hr/urn:nbn:hr:262:738359

Orešković Sekulić Z. FORENZIČKO RAČUNOVODSTVO - OSNOVE [Master's thesis]. Slavonski Brod: University of Slavonski Brod; 2024 [cited 2024 December 07] Available at: https://urn.nsk.hr/urn:nbn:hr:262:738359

Z. Orešković Sekulić, "FORENZIČKO RAČUNOVODSTVO - OSNOVE", Master's thesis, University of Slavonski Brod, Slavonski Brod, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:262:738359

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Metadata
TitleFORENZIČKO RAČUNOVODSTVO - OSNOVE
Title (english)FORENSIC ACCOUNTING - BASICS
AuthorZrinka Orešković Sekulić
MentorMilan Stanić (mentor)
Committee memberVišnja Bartolović (predsjednik povjerenstva)
Committee memberMilan Stanić (član povjerenstva)
Committee memberIvona Blažević Dević (član povjerenstva)
GranterUniversity of Slavonski Brod
(Department of Social Sciences and Humanities)
Slavonski Brod
Defense date and country2024-07-12, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
U ovom radu je prezentirana tema forenzičko računovodstvo, poznato i kao forenzička revizija. To je specijalizirana grana računovodstva usmjerena na otkrivanje pronevjera unutar poduzeća i identifikaciju prijevara. Tradicionalno računovodstvo bavi se zapisivanjem poslovnih događaja za razliku od forenzičkog računovodstva koje zahtjeva posebnu stručnost, iskustvo i intuiciju za detekciju prijevara, budući da njegovi postupci nisu strogo definirani standardima. Prijevare mogu biti interne, počinjene od strane zaposlenika i menadžera, ili eksterne, od strane dobavljača i kupaca. Najčešći uzroci prijevara uključuju pritisak, motivaciju, potrebu, priliku i stav. Računovodstveni forenzičar je stručnjak koji se bavi forenzičkim računovodstvom. Forenzičko računovodstvo se temelji na činjenicama i dokazima. Značajan broj računovodstvenih prijevara kroz povijest potaknulo je nagli razvoj računovodstvene forenzike i donošenje raznih zakona i direktiva s ciljem sprječavanja prijevara.
Abstract (english)
This paper presents the topic of forensic accounting, also known as forensic auditing. It is a specialized branch of accounting focused on the detection of embezzlement within companies and the identification of fraud. Traditional accounting deals with recording business events, unlike forensic accounting, which requires special expertise, experience and intuition for fraud detection, since its procedures are not strictly defined by standards. Fraud can be internal, committed by employees and managers, or external, by suppliers and customers. The most common causes of fraud include pressure, motivation, need, opportunity and attitude. An accounting forensic expert is an expert who deals with forensic accounting. Forensic accounting is based on facts and evidence. A significant number of accounting frauds throughout history stimulated rapid development of accounting forensics and the adoption of various laws and directives aimed at preventing fraud.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:262:738359
Study programmeTitle: Professional graduate study program in Management
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/ specijalistica ekonomije (stručni/a specijalist/ specijalistica ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2024-07-12 09:01:50