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master's thesis
Forenzično računovodstvo i forenzična revizija
Diplomski rad
2021. urn:nbn:hr:145:918685
Jelavić, Andrea
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

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Jelavić, A. (2021). Forenzično računovodstvo i forenzična revizija : Diplomski rad (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:145:918685

Jelavić, Andrea. "Forenzično računovodstvo i forenzična revizija : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2021. https://urn.nsk.hr/urn:nbn:hr:145:918685

Jelavić, Andrea. "Forenzično računovodstvo i forenzična revizija : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2021. https://urn.nsk.hr/urn:nbn:hr:145:918685

Jelavić, A. (2021). 'Forenzično računovodstvo i forenzična revizija : Diplomski rad', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 02 April 2025, https://urn.nsk.hr/urn:nbn:hr:145:918685

Jelavić A. Forenzično računovodstvo i forenzična revizija : Diplomski rad [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2021 [cited 2025 April 02] Available at: https://urn.nsk.hr/urn:nbn:hr:145:918685

A. Jelavić, "Forenzično računovodstvo i forenzična revizija : Diplomski rad", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:145:918685

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Metadata
TitleForenzično računovodstvo i forenzična revizija : Diplomski rad
Title (english)Forensic accounting and forensic audit : Graduate paper
AuthorAndrea Jelavić
MentorIvo Mijoč (mentor)
Committee memberDubravka Pekanov Starčević (predsjednik povjerenstva)
Committee memberIvo Mijoč (član povjerenstva)
Committee memberMartina Briš Alić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2021-09-13, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Pojmovi forenzično računovodstvo i forenzična revizija su postojali od davne povijesti, ali su zamah dobilili početkom 20. stoljeća. Glavna zadaća forenzičnog računovodstva i forenzične revizije je detekcija financijskih prijevara gospodarskih subjekata. Forenzično računovodstvo obuhvaća razne druge discipline, a to su: kontroling, financijsko računovodstvo, psihologiju, pravo i kriminalistiku te reviziju. Forenzična revizija proizlazi iz forenzičnog računovodstva i za nju ne postoji točna... More definicija. Forenzički računovođa koristi se računovodstvenim, revizijskim i istražnim znanjem i obrazloženjem kako bi otkrio i riješio financijske i računovodstvene probleme u poslovanju poduzeća. Forenzični revizori obično su računovođe ili revizori koji su, zbog svojih stavova, vještina, znanja i iskustva, stručnjaci za otkrivanje i dokumentiranje prijevara. Ovaj rad također analizira slučajeve manipulacija financijskih izvještaja. Financijske prijevare slučaju „Enron“ i slučaju „Toshiba Corporation“ su prijevare orijentirane na tvrtke koje kotiraju na burzi, oblik Ponzijeve sheme nalazi se u tvrtki „ZZZZ Best“. Obrađene su i prijevare od strane zaposlenika za koje su primjeri slučaj „Koss Corporation“ i u slučaj „Alberta Motors Association“. Slučaj „MF Global“ i Bustout shema predstavljaju prijevare banaka i drugih financijskih institucija. Navedene prijevare su geografski smještene diljem svijeta dok je najveća financijska prijevara u Republici Hrvatskoj slučaj tvrtke „Agrokor“ koji je utjecao na nacionalnu ekonomiju. Less
Abstract (english)
Forensic accounting and forensic auditing has been here from ancient history, but it came to a full swing in the beginning of the twentieth century. The main task of forensic accounting and forensic auditing is to detect financial frauds of economic agents. Forensic accounting encompasses various other disciplines, namely: controlling, financial accounting, psychology, law and criminalistics and auditing. Forensic auditing is an offspring of forensic accounting and as such has no exact... More definition. A forensic accountant uses accounting, auditing and investigative skills and rationale in order to detect and solve financial and accounting problems in dealings of companies. Forensic auditors are usually accountants or auditors who excel in detecting and documenting frauds because of their beliefs, skills, knowledge and experience. This thesis also analyses cases of financial report manipulations. Financial reports in the ‘Enron’ case and the ‘Toshiba Corporation’ case are frauds relating to quoted companies and there is a form of a Ponzi scheme for the company ‘ZZZZ Best’. Frauds conducted by employees have also been analysed, e.g. the ‘Koss Corporation’ case and the ‘Alberta Motors Association’ case. The ‘MF Global’ case and the Bust-out scheme represent frauds conducted by banks and other financial institutions. The above mentioned frauds are geographically distributed all around the world and the most serious financial fraud in the Republic of Croatia is the case of ‘Agrokor’ company which had an impact on the national economy. Less
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:918685
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 conditionsOpen access
Terms of useLicence In copyright icon
Created on2022-04-20 09:24:11
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