Izvorni znanstveni članak
Frauds from the Perspective of External Auditors – Croatian Experiences
Robert Zenzerović
orcid.org/0009-0007-6959-6091
; Sveučilište Jurja Dobrile u Puli, Fakultet ekonomije i turizma „Dr. Mijo Mirković „ Pula, Republika Hrvatska
Dolores Pušar Banović
orcid.org/0000-0002-9347-9107
; Veleučilište RRiF, Zagreb, Hrvatska
Sanja Jolić
orcid.org/0009-0009-4012-1142
Sažetak
Financial frauds and manipulations in financial statements often occur and pose a significant problem for organizations, capital owners, tax authorities, creditors, potential investors, and society. In that sense, the role of external auditing is invaluable, precisely aimed at protecting the interests of all the stakeholders mentioned. External auditing primarily examines the objectivity and accuracy of fundamental financial statements. Timely detection of financial fraud and manipulations in financial statements are among the key tasks of external auditors. The purpose of this paper is to broaden the existing knowledge about fraud and how organizations respond to them from the perspective of external auditors. In addition to the research on the role and significance of external auditing in detecting financial frauds and understanding the process of uncovering financial frauds within companies, a comparison of the role and activities of internal auditing in the same process was also conducted. The primary observation derived from comparing the research outcomes of internal and external auditors reveals notable distinctions in the occurrence of fraud they detected, vulnerability to manipulation of financial statements, the nature of that manipulation, and the specific department where fraud perpetrators are employed
Ključne riječi
financial fraud; external auditing; internal auditing; tools; activities; and participants in detecting financial frauds; fraud perpetrators
Hrčak ID:
313910
URI
Datum izdavanja:
31.12.2023.
Posjeta: 74 *