FORENSIC ACCOUNTING AS A TOOL FOR DETECTION AND PREVENTION OF ECONOMIC CRIME IN THE PUBLIC SECTOR - CASE STUDY FOR SLOVENIJA

Autor: Lužnik, Nina
Přispěvatelé: Kolar, Iztok
Jazyk: slovinština
Rok vydání: 2015
Předmět:
Zdroj: Maribor
Popis: Namen magistrske naloge je preučiti, ali je forenzično računovodstvo primerno orodje za odkrivanje in preprečevanje gospodarskih kaznivih dejanj v javnem sektorju Slovenije. Iz dostopne literature ni možno pridobiti podatkov o tem, ali slovenski javni sektor že uporablja storitve forenzičnih računovodij, zato smo v ta namen izvedli raziskavo, ki jo predstavljamo v drugem delu magistrske naloge. Forenzično računovodstvo je razmeroma nova dejavnost. V Sloveniji je šele v fazi razvoja, medtem ko drugod po svetu že nekaj let uporabljajo storitve, ki jih ponujajo forenzični računovodje. V prvem delu magistrske naloge smo predstavili dejavnost forenzičnega računovodstva, razvoj same dejavnosti ter trenutno stanje v Sloveniji. Predstavili smo tudi poklic forenzični računovodja ter raziskali, katere sposobnosti in znanja mora forenzični računovodja imeti za opravljanje te dejavnosti. Nato smo predstavili gospodarska kazniva dejanja, ki so značilna za javni sektor. Kazenski zakonik ne razlikuje med kaznivimi dejanji za javni in zasebni sektor, zato smo se v magistrski nalogi omejili na kazniva dejanja zoper uradno dolžnost, javna pooblastila in javna sredstva, ki so najbolj značilna za javni sektor. V drugem delu magistrske naloge smo izvedli raziskavo med naključno izbranimi šestimi slovenskimi ministrstvi. Razposlali smo krajši anketni vprašalnik, v katerem nas je zanimalo, ali zaposleni na ministrstvih poznajo in razumejo pojem forenzično računovodstvo in ali menijo, da bi bilo forenzično računovodstvo primeren način za odkrivanje in preprečevanje gospodarskih kaznivih dejanj v javnem sektorju. Zanimalo nas je tudi, ali ministrstva že uporabljajo storitve, ki jih ponujajo forenzični računovodje. Podatki, ki smo jih pridobili, so služili za preverjanje naslednjih postavljenih hipotez. The purpose of this thesis is to examine whether the forensic accountant is a suitable tool for the detection and prevention of economic crime in the public sector of Slovenia. In the available literature it is not possible to find information about using services of forensic accounting in Slovenian public sector. For this purpose we performed a survey which is presented in the second part of this thesis. Forensic accounting is a relatively new activity. In Slovenia it is in the stage of development, while other countries all over the world started using the services of forensic accounting a long time ago. In the first part of this thesis, we presented the activity of forensic accounting, the development of the activity and the current situation in Slovenia. We have also presented the profession of a forensic accountant and investigated what are the skills and the knowledge needed for the profession. Then we presented the type of economic crime, which is specific to the public sector. The criminal code does not distinguish the economic crime of the private and public sector, so we have limited ourselves to the crime against official duty, public authority and public resources, which are the most typical types of crime in the public sector. In the second part of this thesis we performed a survey among the six selected Slovenian ministries. We sent a short questionnaire to employees of these ministries and we were interested to find out if the concept of forensic accounting is known and appropriately understood by the employees and if they belive that forensic accounting would be an appropriate method for the detection and prevention of the economic crime in the public sector. We also wanted to know if ministries already use the services offered by forensic accountants. The data we have obtained were used to verify the hypotheses.
Databáze: OpenAIRE
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