TFL Vsebine / Revija Poslovodno računovodstvo

Z rednim analiziranjem in revidiranjem podjetje pridobi večji nadzor nad poslovanjem in s tem lažje obvladuje tveganja v primeru napak ali prevar. Računovodski analitiki ali računovodje samo s pregledovanjem pridobljene dokumentacije s strani podjetja, ne morejo z gotovosti trditi o pravilnosti ali resničnosti podatkov. Tudi pravilnost ali resničnost izkazov, ki so javno dostopni je vprašljiva. Računovodskim forenzikom, analitikom in revizorjem se poleg klasične analize ponuja tudi analiza po Benfordu, ki ni kompleksna, a je zelo zanesljiva. Članek prikazuje analizo podjetja X na podlagi Benfordovega zakona. Podlaga za analizo podjetja X so podatki iz bilance stanja in izkaza poslovnega izida za leto 2018 in leto 2019. Z analizo podjetja X smo ugotovili, da so podatki iz bilanc stanja in izkaza poslovnega skladni z Benfordovim zakonom.

With regular analyses and audits, the company gains greater control over its operations and thus more easily managers risks in the event of errors or frauds. Simply by inspecting the documentation obtained from the company, accounting analysts or accountants cannot make any firm statements about the accuracy or veracity of these data. The accuracy or veracity of publicly available statements is also questionable. In addition to classical analysis, accounting forensics, analysts and auditors are also offered to apply Benford's analysis, which is not complex and is very reliable. The article presents an analysis of the X company with the application of Benford's law. The basis for the analysis of the X company is data from the balance sheets and income statements for 2018 and 2019. The analysis of the X company found that the data from the balance sheets and income statements are in accordance with Benford's law.