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Forenzično računovodstvo u poljoprivredi

Author

Listed:
  • Blaženović, Ivan
  • Ranogajec, Ljubica

Abstract

Računovodstveni izvještaji predstavlju glavne izvore informacija o posjedovnoj strani i uspješnosti poduzeća. Manipulacije računovodstvenim informacijama rade se s ciljem prikrivanja stvarnog stanja u poduzeću. U procesu otkrivanja prijevara forenzičari se koriste računalnom opremom i posebno dizajniranim programima za pregled i usporedbu podataka poslovnih knjiga poduzeća koje je pod kontrolom. Ukoliko se uoče nepravilnosti, pokreće se istraga nad tim poduzećem s ciljem sprječavanja kriminalnih radnji. Najpoznatija tehnika koja se koristi je „Data mining“, a temelji se na Benfordovom zakonu. I u poljoprivredi dolazi do poslovnih prijevara te se prepoznala potreba za primjenom forenzičnog računovodstva.

Suggested Citation

  • Blaženović, Ivan & Ranogajec, Ljubica, 2016. "Forenzično računovodstvo u poljoprivredi," Agroeconomia Croatica, Croatian Society of Agricultural Economists, vol. 6(1), pages 1-9, November.
    • Handle: RePEc:ags:csaeac:251845
    DOI: 10.22004/ag.econ.251845
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