TFL Vsebine / Revija Poslovodno računovodstvo

Avtor opisuje organizacijsko strukturo družbe X in jo kritično ocenjuje z vidika goljufij. Podjetje X se financira iz javnih sredstev (državni proračun), članarin, odškodnin, pristojbin, prihodkov organizacij prireditev in sponzorstva. V članku so predstavljene organizacijska struktura, organigram, posamezne funkcije in njihove naloge. Na podlagi organizacijske strukture so opredeljene nekatere možne točke tveganja. Za ta tveganja avtor ocenjuje možnost prevar. Na koncu so predlagane nekatere rešitve za zmanjšanje teh tveganj.

Author outlines the organizational structure of Society X and critically evaluates it in terms of fraud risk. Company X is funded by public funds (state budget), membership fees, damages, fees, revenues from event organizations and sponsorship. In the article the organizational structure, organization chart, individual functions and their tasks are presented. Based on the organizational structure, some possible risk points are found. For these risks, a fraud risk assesment is made and commented. Finally, some solutions are proposed to reduce these risks.