Pregledni rad

Forensic accounting in agriculture

Ivan Blaženović orcid.org/0000-0003-2941-1981 ; Poljoprivredni fakultet Sveučilišta J.J. Strossmayera u Osijeku, Kralja Petra Svačića 1d, Osijek, Hrvatska
Ljubica Ranogajec ; Poljoprivredni fakultet Sveučilišta J.J. Strossmayera u Osijeku, Kralja Petra Svačića 1d, Osijek, Hrvatska

Sažetak

There is hardly any company that has not met with a certain kind of fraud, either internal or external by nature. The financial statements are the main source of information about the assets and success of a company. Manipulation of accounting information is made with the aim of concealing the real situation of a company. In the process of uncovering the organized crime, forensic experts use computers and specially designed programs that greatly facilitate the review and comparison of data from the examined business accounts. If, during the review, they identify some illogical irregularities, they begin to conduct investigation of the company in order to uncover and prevent organized crime. The most famous technique used is “data mining” which is based on Bedford’s law. In every country institutions for the fight against organized crime have been established to carry out forensic accounting and fight the organized crime. Such institutions have statutory powers that can and must be used.

Ključne riječi

forensic accounting; fraud; data mining; agriculture

Hrčak ID:

171585

URI

https://hrcak.srce.hr/171585

Datum izdavanja:

18.11.2016.

Podaci na drugim jezicima: hrvatski

Posjeta: 1.854 *