Stručni rad

PREVENTING BUSINESS FRAUDS BY USING EARLY WARNING INDICATORS

Emanuela Jurić ; Deltron d.o.o., Split
Anita Grubišić ; Veleučilište u Šibeniku, Šibenik
Frane Galzina ; Klub kontrolera HUP-a

Sažetak

History is full of fraud in all kinds of forms such as corruption, embezzlement, theft of property, distortion of information. In order to prevent fraud, special professions have been developed in the fields of auditing, control, forensic accounting and controlling. Priority is the prevention of fraud by organizing and functioning of the system, applying processes of control, controlling models and processes, internal auditing, accounting standards and principles, and forensic accounting. An important part of the integral system is the development and application of efficient and effective methods for identifying early fraud indicators („red flags“) which indicate the probability that someone is likely to be involved in fraud activities. At the same time, early warning indicators are not fraud evidence. The key moment is the functioning of continuous monitoring of all activities and events in
real-time (“big brother”).

Ključne riječi

fraud; fraud indicators; fraud red flags; corruption; theft of property; creative accounting; forensic accounting; controlling.

Hrčak ID:

235555

URI

https://hrcak.srce.hr/235555

Datum izdavanja:

23.12.2019.

Podaci na drugim jezicima: hrvatski

Posjeta: 3.330 *