TFL Vsebine / Revija Poslovodno računovodstvo

Gospodarski kriminal je spremljevalec razvoja družb. Prisoten ni samo v podjetjih, temveč tudi pri organih oblasti, državnih in drugih upravah, skladih, zavodih in drugje. Mediji poročajo o vedno novih aferah, ki imajo značaj umazanega denarja, korupcije, prevar, davčnih utaj in drugega. Pri kaznivih dejanjih niso izvzeti niti lastniki in vrhovni poslovodniki podjetij. Storilci lahko prevaro načrtujejo, lahko pa delajo pošteno in kasneje iz raznih nagibov storijo prevaro, ali pa jo storijo nezavestno. Zato moramo nenehno odpravljati vzroke in vzpostavljati nove mehanizme za krepitev poštenega vedenja in dela poslovnih ljudi. Pomembno vlogo pri preprečevanju in odkrivanju nedovoljenih gospodarskih dejanj imajo forenzični računovodje. So veščaki z visoko ravnijo ekonomskega znanja in poklicne etike. Delajo na osnovi dokazljivih dejstev in resnic. Dajejo neodvisno in nepristransko oceno o potencialnih ali že prisotnih kaznivih in drugih nedovoljenih gospodarskih dejanjih v podjetjih s pomočjo preizkušenih metod in tehnik preiskovanja.

Economic crime is a companion companies’ development. It is present not only in companies, but also authorities, state and other administrations, funds, institutions and elsewhere. The media is always reporting new affairs, which have the character of dirty money, corruption, fraud, tax evasion and other. In the case of criminal offenses, neither the owners nor the top managers of companies are exempted. The perpetrators can plan deception, however they can work honestly first, and later on commit fraud from various inclinations or do it subconsciously. Therefore, we must constantly resolve the causes and establish new mechanisms to strengthen the fair behavior and work of business people. Forensic accountants play an important role in the prevention and detection of illicit economic activities. They are experts with a high level of economic knowledge and professional ethics. They work on evidence-based facts and truths. They give an independent and impartial assessment of potential or already present criminal and other unauthorized economic activities in companies through tested methods and techniques of investigation.