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master's thesis
Primjena digitalne forenzike u forenzičnom računovodstvu
2017. urn:nbn:hr:145:722473
Trnka, Marinela
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Trnka, M. (2017). Primjena digitalne forenzike u forenzičnom računovodstvu (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:145:722473

Trnka, Marinela. "Primjena digitalne forenzike u forenzičnom računovodstvu." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:145:722473

Trnka, Marinela. "Primjena digitalne forenzike u forenzičnom računovodstvu." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:145:722473

Trnka, M. (2017). 'Primjena digitalne forenzike u forenzičnom računovodstvu', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 03 April 2025, https://urn.nsk.hr/urn:nbn:hr:145:722473

Trnka M. Primjena digitalne forenzike u forenzičnom računovodstvu [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2017 [cited 2025 April 03] Available at: https://urn.nsk.hr/urn:nbn:hr:145:722473

M. Trnka, "Primjena digitalne forenzike u forenzičnom računovodstvu", 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:145:722473

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Metadata
TitlePrimjena digitalne forenzike u forenzičnom računovodstvu
Title (english)APPLICATION OF DIGITAL FORENSICS IN FORENSIC ACCOUNTING
AuthorMarinela Trnka
MentorIvo Mijoč (mentor)
Committee memberIvo Mijoč (predsjednik povjerenstva)
Committee memberMartina Briš Alić (član povjerenstva)
Committee memberDomagoj Karačić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2017-09-18, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Krajem svake poslovne godine poduzeća su obvezna sastavljati i prezentirati financijska izvješća koja su zakonom propisana te su ih poslovni subjekti istekom poslovne godine obvezni predočiti vlasnicima, objaviti i predati u sudski registar. Financijska izvješća pružaju informacije o imovini, obvezama, glavnici, prihodima i rashodima, uključujući dobitke i gubitke, drugim promjenama u glavnici i novčanim tokovima. Prilikom sastavljanja financijskih izvješća menadžment poduzeća ili određeni... More zaposlenici mogu doći u napast za lažnim izvještavanjem s ciljem privlačenja novih investitora, prikrivanja gubitaka, povećanja dobiti ili osobne koristi. Tehnološkim razvojem došlo je do porasta sve maštovitijih prijevara s financijskim izvještajima u suvremenim poduzećima. Suvremeni prevaranti koriste se raznim metodama prikrivanja svojih kaznenih djela što posljedično otežava njihovo otkrivanje i sprječavanje. Kako bi se stalo na kraj prijevarnim postupcima u financijskom izvještavanju, razvila se nova znanost – forenzično računovodstvo, koje predstavlja primjenu istražiteljskih i analitičkih vještina s ciljem otkrivanja manipulacija u financijskim izvještajima. Stručnjaci, računalni forenzičari otišli su korak dalje i počeli iskorištavati razvoj računalne tehnologije, odnosno počeli su primjenjivati digitalnu forenziku prilikom otkrivanja prijevare u financijskom izvještavanju. Stoga se za digitalnu forenziku tvrdi da je ona primjena znanosti identificiranja, prikupljanja, pregledavanja i analize podataka pri čemu se nastoji očuvati integritet podataka i održati strogo čuvanje podataka. Less
Abstract (english)
At the end of every business year, companies are obliged to compile and present the financial statements that provide information about assets, liabilities, equity, income, and expenses, including gains and losses, other changes in equity, and cash flows. When preparing financial statements, management of a company, or a particular employee may come up against a false reporting with the aim of attracting new investors, concealing losses, increasing profit or personal gain. Technological... More developments have led to the rise of more imaginative financial scams in modern companies. Modern fraudsters use different methods of aligning their criminal activities, which makes it more difficult to detect and prevent them. In order to stop the fraudulent financial reporting process, a new science, forensic accounting, has developed, which represents the use of scientifically derived and proven methods toward the preservation, collection, validation, identification, analysis, interpretation, documentation and presentation of digital evidence derived from digital sources for the purpose of facilitating or furthering the reconstruction of events. Experts, computer forensics have gone a step further and have begun to exploit the development of computer technology, and have begun to apply digital forensics when detecting fraud in financial reporting. Therefore, for digital forensics, it claims that it is the application of science for identifying, collecting, reviewing and analyzing data, with the aim of preserving data integrity and maintaining strict data retention. Less
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:722473
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 on2017-10-17 13:40:53
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