TFL Vsebine / Revija Poslovodno računovodstvo

Pričujoči prispevek se nanaša na sodelovanje med forenzičnim revizorjem in pravnim strokovnjakom v procesu forenzične revizije podjetij. Teza prispevka je, da sta vlogi forenzičnega revizorja in pravnega strokovnjaka v procesu forenzične revizije neločljivo prepleteni, zlasti, vendar ne izključno, zaradi vedno bolj kompleksnih in globaliziranih odnosov v gospodarstvu. Vlogi forenzičnega revizorja in pravnega strokovnjaka sta komplementarni. Avtor prispevka forenzično revizijo dojema kot proces, sestavljen iz treh faz (faza identifikacije, faza implementacije, faza ovrednotenja); vloga pravnega strokovnjaka je specifična v posamični fazi. Pravni strokovnjak s svojim strokovnim pravnim znanjem v vsaki izmed opisanih faz forenzičnemu revizorju nudi pravno pomoč in tako omogoči, da forenzična revizija da boljše, hitrejše in natančnejše rezultate.

The following Article describes the relationship between the forensic reviewer (accountant) and the legal expert in the course of the forensic review of companies’ business activities. The underlying idea of this Article is that the roles of the forensic reviewer on one hand and the legal expert on other hand in the course of the forensic review are inextricably intertwined, mainly, but not exclusively, due to the ever more complex and globalised economy. The roles of both the forensic reviewer and the legal expert are in its essence complementary. The author of the Article sees the process of the forensic review primarily as a three-staged procedure (the identification phase, the investigation phase and the assessment phase); the involvement of the legal expert in each stage serves a different purpose. With his or hers legal knowledge the legal expert gives the forensic reviewer a valuable legal input in each particular phase of the process and by that enables the better, faster and more precise outcome of the forensic review as a whole.