TFL Vsebine / Revija Poslovodno računovodstvo

V prispevku se osredotočamo na metodologijo obravnave sumov prevar, tudi v kontekstu obvladovanja tveganj. To so tveganja morebitnega nastanka prevare. Za vsako organizacijo je zato pomembno, da vzpostavi ustrezen poslovni okvir. Najprej na podlagi temeljnih rešitev, ki metodološko prevare vključujejo v notranjo ureditev. Nato pa je metodologija ključna pri izvajanju kontrolnih aktivnosti, to so mehanizmi za preprečevanje prevar. Tveganja prevar so lahko povezana temeljno dejavnostjo družbe, njenim finančnim poslovanjem in vsemi vrstami operativnih tveganj. Upravljanje družbe, upravljanje tveganj in kontrolni sistemi so prek metodologije notranje ureditve in izvedbenih metodoloških rešitev ključni za preprečevanje sumov prevar.

The paper focuses on the methodology of dealing with suspected fraud, including in the context of risk management. These are the risks of potential fraud. It is therefore important for each organization to set up an appropriate business framework. First, on the basis of fundamental solutions that involve methodological frauds in internal regulation. Then methodology is crucial in carrying out control activities, such as fraud prevention mechanisms. The fraud risks can be linked to the company's core business, its financial operations and all types of operational risks. Corporate governance, risk management and control systems are relevant to prevent fraud through the methodology of internal regulation and implementation methodologies.