TFL Vsebine / Revija Poslovodno računovodstvo

V prispevku obravnavamo splošen podjetniški kontrolni model, s poudarkom na njegovi uporabi za preprečevanje prevar. Pri tem je vsekakor prioritetnega pomena zavedanja okolja in prepoznavanje vseh dejavnikov, ki lahko neprimerno vplivajo na poslovanje, da se sploh lahko parcialno usmerjamo, tokrat na preprečevanje prevar. Te se pojavljajo v zelo različnih pojavnih oblikah in so nasploh vse bolj pogoste. Vse bolj pogosto so tudi predmet strokovnih razprav, za kar vidimo razlog predvsem v današnji širši družbeni ureditvi, ki poleg razvoja prinaša tudi negativne posledice. V prispevku prikazujemo v praksi prepoznan kontrolni model z značilnostjo, da ga priporoča tudi davčni organ, sicer z drugim namenom, a smo ga kot celovit model uporabili in prikazali za uporabo na področju preprečevanja prevar.

The paper deals with general corporate control model, with a focus on its use for the prevention of fraud. Priority issue is an awareness of the environment and identify all the factors that may adversely affect the business, that Is it even possible partial focus, this time to prevent fraud. These occur in very different forms and are generally more common. Increasingly, they are often the subject of professional discussions, for which reason we see especially in today's wider socio-economic organization, which in addition to development also brings negative consequences. In this paper we show in practice recognized control model with a characteristic that is also recommended by the tax authority, by other purposes, but we as an integrated model used and displayed for use in the prevention of fraud.