TFL Vsebine / Revija Poslovodno računovodstvo

V današnjem globalnem finančnem in poslovnem svetu za komunikacije praktično ni več omejitev. Poleg koristne in zaželjene pošte pa smo praktično vsak dan bombardirani tudi z reklamno (spam) pošto, preko katere nam poizkušajo prodati različne pripravke za izboljšanje zdravstvenega stanja, ponujajo nam zdravila, ki so večinoma ponarejena in različne druge dobrine. Poleg te pošte pa se pojavlja tudi pošta, katere vsebina predstavlja ponudbo različnih poslovnih priložnosti. Pri nekaterih gre dejansko za poslovne zadeve, nekaj pa je tudi prevar, s katerimi želijo pošiljatelji predvsem od podjetnikov izvabiti denar na precej znan, razmeroma star in relativno enostaven način. V prispevku bomo obdelali področje finančnih prevar, predvsem prevar, ki se jih je prijelo ime »Nigerijska pisma« oziroma » Nigerijske goljufije«, ki so se v Sloveniji začele pojavljati v večjem številu po letu 1990, v svetu pa jih poznajo že zelo dolgo. Žal je pri tej vrsti prevar ravno neobveščenost bodoče žrtve s takšnimi vrstami prevar, torej neznanje, eden izmed najpogostejših razlogov, da se predvsem podjetniki ujamejo na limanice prevarantov, po drugi strani pa je glavni motiv žrtev predvsem obljubljen velikanski donos takšnih poslovnih priložnosti. Ker gre v večini primerov za zahtevo prevarantov po gotovinskem poslovanju in nakazilih finančnih sredstev preko finančnih sistemov, ki otežujejo in celo preprečujejo sledenje toku denarja, je odkritje prevarantov in povrnitev izgubljenih sredstev dokaj težko in se zgodi zgolj v redkih primerih. Pomembna je preventivna dejavnost, ozaveščanje in seznanjanje podjetnikov o nevarnostih o mednarodnih in domačih finančnih prevarah. To, da je podjetnik oz. poslovni subjekt žrtev prevare, pa je razvidno tudi iz računovodskih evidenc, saj v veliki večini podjetnik iz računa podjetja dviguje finančna sredstva v gotovini in jih pošilja v tujino. Kako naj ravna računovodja oz. finančnik, ki takšno početje zazna?

In today's global financial and business world for communications, there are practically no restrictions. In addition to helpful and desirable mail, we are also bombarded every day with advertising (spam) mail, through which they try to sell us various preparations for improving the health condition, we are offered medicines that are mostly forged and various other goods. In addition, mails also appears, with contents of which represent the offer of various business opportunities. Some of them are in fact business matters, and some are also a scam with whom consignors want to extract money from entrepreneurs in a fairly familiar, relatively old and relatively simple way. In the article we will deal with the field of financial fraud, especially fraud, which the names "Nigerian letters" or advance fee faud, which began to appear in Slovenia in a larger number after in 1990, but they have known them in the world for a very long time. Unfortunately, in this type of scam, the precise ignorance of the future victim with such types of fraud, that is, ignorance, is one of the most common reasons that entrepreneurs are caught on the scams of fraudsters, on the other hand, the main motive of the victim is the promised huge return of such business opportunities. Because in most cases it is a matter of requesting fraudulent cash operations and financial transfers through financial systems that make it difficult and even prevent the tracking of money flows, the detection of fraudsters and the recovery of lost funds is quite difficult and happens only in very rare cases. Preventive activity, awareness and awareness of entrepreneurs about the dangers of international and domestic financial fraud is important. The fact that the person is an entrepreneur business subject of scams is also evident from accounting records, since in the vast majority of entrepreneurs from the company's account, it raises financial assets in cash and sends them abroad. The main question is how to ...