| | SLO | ENG | Cookies and privacy

Bigger font | Smaller font

Show document

Title:PRIMERJAVA METODIKE PREISKOVANJA GOSPODARSKIH PREVAR MED GOSPODARSKIMI REVIZORJI IN POOBLAŠČENIMI PREISKOVALCI
Authors:Kerin, Mojca (Author)
Koletnik, Franc (Mentor) More about this mentor... New window
Files:.pdf UNI_Kerin_Mojca_2010.pdf (1,15 MB)
 
Language:Slovenian
Work type:Undergraduate thesis (m5)
Organization:EPF - Faculty of Business and Economics
Abstract:V diplomskem delu smo proučili metodiko preiskovanja prevar med gospodarskimi revizorji in metodiko preiskovanja prevar med pooblaščenimi preiskovalci in ju med seboj primerjali. Najprej smo opredelili pojem gospodarske prevare, predstavili motive zaposlencev, zaradi katerih storijo prevaro, opredelili načine odkrivanja prevar ter proučili odgovornost poslovodstva, ki jo nosi pri preprečevanju in odkrivanju prevar. V nadaljevanju smo proučili metodike dela notranjih, zunanjih in državnih revizorjev pri preiskovanju prevar. Znotraj tega smo predstavili njihovo odgovornost in strokovna pravila, ki jih morajo pri preiskovanju spoštovati ter na praktičnem primeru prikazali preiskovanje prevare notranjega revizorja in ga analizirali. V naslednjem poglavju smo proučili metodiko dela pooblaščenih preiskovalcev. V sklopu tega poglavja smo predstavili značilnosti forenzične revizije in znanja ter veščine, ki jih mora pooblaščeni preiskovalec pridobiti oziroma imeti za uspešno in učinkovito opravljanje svojega dela. Na koncu tega poglavja pa smo prav tako na praktičnem primeru prikazali preiskovanje prevare pooblaščenega preiskovalca in ga analizirali. Nazadnje pa smo proučevane metodike med seboj primerjali po teoretični in praktični plati ter med njimi poiskali bistvene razlike.
Keywords:državni revizor, gospodarska prevara, metodika preiskovanja, notranja kontrola, notranji revizor, pooblaščeni preiskovalec prevar, poslovodstvo, prevarant, tveganje prevar, zunanji revizor, zunanje revidiranje, notranje revidiranje, državno revidiranje
Year of publishing:2010
Publisher:[M. Kerin]
Source:Krško
UDC:657.6
COBISS_ID:10354204 Link is opened in a new window
NUK URN:URN:SI:UM:DK:63SRX05Y
Views:1984
Downloads:271
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:EPF
:
  
Average score:(0 votes)
Your score:Voting is allowed only for logged in users.
Share:AddThis
AddThis uses cookies that require your consent. Edit consent...

Hover the mouse pointer over a document title to show the abstract or click on the title to get all document metadata.

Secondary language

Language:English
Title:AUDITORS AND CERTIFIED FRAUD EXAMINERS INVESTIGATION METHODOLOGY - A COMPARISON
Abstract:In our work we described the methodology of investigation of fraud between auditors and certified fraud examiners and did comparision between them. At first we defined the concept of economic fraud and presented motives of employees for making frauds. We defined different fraud detection techniques and examined the responsibility of management to prevent and detect fraud. Next, we examined the methodology of internal, external and state auditors in investigating fraud. We presented their responsibility and rules, which they must follow in investigation. We also described the fraud investigation of internal auditor on a practical case. In the next chapter we examined methodology of certified fraud examiners. We presented the characteristics of forensic audits and the knowledge and skills, which a certified fraud examiner must obtain to be successful at his work. We concluded this chapter with a practical case and analisys of fraud investigation by certified fraud examiner. Finally we compared methodology in a theoretical and practical aspect and we showed the main defferences between them.
Keywords:state auditor, economic fraud, examination methodology, internal control, internal auditor, certified fraud examiner, management, perpetrator, fraud risk, external auditor, external auditing, internal auditing, state auditing


Comments

Leave comment

You have to log in to leave a comment.

Comments (0)
0 - 0 / 0
 
There are no comments!

Back
Logos of partners University of Maribor University of Ljubljana University of Primorska University of Nova Gorica