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master's thesis
Forenzika u osiguravajućim društvima
2017. urn:nbn:hr:145:519044
Šikić, Suzana
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Šikić, S. (2017). Forenzika u osiguravajućim društvima (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:519044

Šikić, Suzana. "Forenzika u osiguravajućim društvima." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:145:519044

Šikić, Suzana. "Forenzika u osiguravajućim društvima." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:145:519044

Šikić, S. (2017). 'Forenzika u osiguravajućim društvima', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 31 March 2025, https://urn.nsk.hr/urn:nbn:hr:145:519044

Šikić S. Forenzika u osiguravajućim društvima [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2017 [cited 2025 March 31] Available at: https://urn.nsk.hr/urn:nbn:hr:145:519044

S. Šikić, "Forenzika u osiguravajućim društvima", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2017. Available at: https://urn.nsk.hr/urn:nbn:hr:145:519044

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Metadata
TitleForenzika u osiguravajućim društvima
Title (english)FORENSICS IN INSURANCE COMPANIES
AuthorSuzana Šikić
MentorIvo Mijoč (mentor)
Committee memberIvo Mijoč (predsjednik povjerenstva)
Committee memberJerko Glavaš (član povjerenstva)
Committee memberJosipa Mijoč (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2017-07-10, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Svako poduzeće, neovisno o veličini, obliku ili djelatnosti, je izloženo riziku lažiranja financijskih izvještaja. Financijski izvještaji prikazuju sliku poslovanja poduzeća te stoga predstavljaju najvažniji dio računovodstvene funkcije. Sadrže informacije koje su bitne menadžmentu za donošenje poslovnih odluka te pružaju svim zainteresiranim korisnicima uvid u financijsko stanje određenog poduzeća. Stoga je vrlo važno da su informacije sadržane u njima prikazane na fer i objektivan način te u... More skladu s računovodstvenim standardima i zakonskim propisima. Međutim, upravo su financijski izvještaji podložni brojnim manipulacijama i prijevarama čemu je doprinjelo kreativno računovodstvo. Ono uključuje zloupotrebu računovodstvenih tehnika s ciljem prikazivanja neistininog financijskog rezultata. Razlozi za manipulacije s financijskim izvještajima su brojni, kao npr. prikazivanje manjeg rezultata poslovanja radi izbjegavanja plaćanja poreza, prikazivanje većeg financijskog rezultata radi dobivanja kredita od banaka, privlačenja investitora ili isplata većih dividenda i bonusa i sl. Posljedice upotrebe kreativnog računovodstva izrazito su negativne jer utječu na brojne segmente poslovanja poduzeća te mogu bitno ugroziti ugled i konkurentnost određenog poduzeća, ali i njegovo financijsko stanje. Prijevare su postale ozbiljan problem u poduzećima diljem svijeta, a kako bi se rizik od prijevara smanjio, bitnu ulogu u otkrivanju i sprječavanju prijevara imaju forenzični revizori čija se djelatnost počela brzo razvijati zbog povećanog broja raznih prijevara i manipulacija u posljednjih nekoliko godina. Glavni zadatak forenzičnih revizora je detektiranje eventualnih prijevara u financijskim izvještajima. Svrha ovog rada je upoznavanje sa zanimanjem forenzičnog revizora, njihova uloga u otkrivanju i sprječavanju prijevara, vrstama prijevara i suzbijanju prijevara u području osiguranja, odnosno u osiguravajućim društvima. Less
Abstract (english)
Every company, regardless of the size, form or activity, is exposed to the risk of falsifying financial reports. Financial reports represent operation of a company, and are therefore the most important part of an accounting function. They contain information that is important for the management to make business decisions. Furthermore, they provide insight into the financial state of a certain company to all interested stakeholders. Therefore, it is very important that information in these... More reports is presented in a fair and objective way, as well as in accordance with accounting standards and legal regulations. However, financial reports are subject to various manipulations and frauds, and creative accounting contributed to that. It includes misuse of accounting techniques in order to display untruthful financial results. Reasons for misuse in the case of financial reports are numerous, such as displaying lower operating result in order to avoid paying taxes, displaying higher financial results in order to obtain bank loans, attract investors or pay out bigger dividends, bonuses, etc. Consequences of the use of creative accounting are extremely negative, since they affect numerous business segments of the company and can substantially jeopardize reputation and competitiveness of a certain company, as well as its financial state. Frauds have become a serious problem in companies worldwide. In order to minimize the risk of frauds, forensic auditors have an essential role in disclosing and preventing frauds and manipulations in the last couple of years. The main task of forensic auditors is to detect any frauds in financial reports. The purpose of this paper is to introduce the profession of forensic auditors, their role in disclosing and preventing frauds, types of frauds and inhibiting frauds in insurance area, i.e. in insurance companies. Less
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:519044
Study programmeTitle: Financial Management
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2017-07-13 13:53:25
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