TFL Vsebine / Revija Poslovodno računovodstvo

V zadnjih dvajsetih letih se je po svetu in po Sloveniji zgodilo ogromno prevar. Podjetja so pomanjkanje pravil in predpisov, povezanih s preprečevanjem in obravnavo računovodskih prevar, izkoristila v svoj prid. Kmalu po velikih svetovnih škandalih so se pojavili novi zakoni, predpisi, pravila in modeli prakse za preprečevanje in zaznavanje prevar. Slednje je pripomoglo k temu, da se je odstotek manipulacij s prihodki v računovodskih izkazih močno zmanjšal. Z učinkovitim odkrivanjem in preganjanem gospodarskega kriminala bomo povrnili ugled in zaupanje ljudi v gospodarstvo, pri čemer nam bodo prav znanja in veščine forenzičnih računovodij v veliko pomoč. Temeljni namen forenzičnega preiskovanja sta preiskovanje prevar in preventivno ugotavljanje možnosti prevar.

Over the past twenty years, a great deal of fraud has taken place around the world and across Slovenia. Companies have taken advantage of the lack of rules and regulations related to the prevention and treatment of accounting fraud. Soon after certain great global scandals, new laws, regulations, rules and models of practice for the prevention and detection of fraud have appeared. The latter contributed to the fact that the percentage of revenue manipulation in the case of financial statements has dropped significantly. By effectively detecting and prosecuting economic crime, we will regain the reputation and confidence of people in the economy. Here, the knowledge and skills of forensic accountants will be of great help. The fundamental purpose of forensic investigation is to investigate fraud and preventively detect the possibility of fraud.