20.500.12556/DKUM-13923 PRIMERJAVA METODIKE PREISKOVANJA GOSPODARSKIH PREVAR MED GOSPODARSKIMI REVIZORJI IN POOBLAŠČENIMI PREISKOVALCI AUDITORS AND CERTIFIED FRAUD EXAMINERS INVESTIGATION METHODOLOGY - A COMPARISON V diplomskem delu smo proučili metodiko preiskovanja prevar med gospodarskimi revizorji in metodiko preiskovanja prevar med pooblaščenimi preiskovalci in ju med seboj primerjali. Najprej smo opredelili pojem gospodarske prevare, predstavili motive zaposlencev, zaradi katerih storijo prevaro, opredelili načine odkrivanja prevar ter proučili odgovornost poslovodstva, ki jo nosi pri preprečevanju in odkrivanju prevar. V nadaljevanju smo proučili metodike dela notranjih, zunanjih in državnih revizorjev pri preiskovanju prevar. Znotraj tega smo predstavili njihovo odgovornost in strokovna pravila, ki jih morajo pri preiskovanju spoštovati ter na praktičnem primeru prikazali preiskovanje prevare notranjega revizorja in ga analizirali. V naslednjem poglavju smo proučili metodiko dela pooblaščenih preiskovalcev. V sklopu tega poglavja smo predstavili značilnosti forenzične revizije in znanja ter veščine, ki jih mora pooblaščeni preiskovalec pridobiti oziroma imeti za uspešno in učinkovito opravljanje svojega dela. Na koncu tega poglavja pa smo prav tako na praktičnem primeru prikazali preiskovanje prevare pooblaščenega preiskovalca in ga analizirali. Nazadnje pa smo proučevane metodike med seboj primerjali po teoretični in praktični plati ter med njimi poiskali bistvene razlike. In our work we described the methodology of investigation of fraud between auditors and certified fraud examiners and did comparision between them. At first we defined the concept of economic fraud and presented motives of employees for making frauds. We defined different fraud detection techniques and examined the responsibility of management to prevent and detect fraud. Next, we examined the methodology of internal, external and state auditors in investigating fraud. We presented their responsibility and rules, which they must follow in investigation. We also described the fraud investigation of internal auditor on a practical case. In the next chapter we examined methodology of certified fraud examiners. We presented the characteristics of forensic audits and the knowledge and skills, which a certified fraud examiner must obtain to be successful at his work. We concluded this chapter with a practical case and analisys of fraud investigation by certified fraud examiner. Finally we compared methodology in a theoretical and practical aspect and we showed the main defferences between them. državni revizor gospodarska prevara metodika preiskovanja notranja kontrola notranji revizor pooblaščeni preiskovalec prevar poslovodstvo prevarant tveganje prevar zunanji revizor zunanje revidiranje notranje revidiranje državno revidiranje state auditor economic fraud examination methodology internal control internal auditor certified fraud examiner management perpetrator fraud risk external auditor external auditing internal auditing state auditing true true false [M. Kerin] Slovenski jezik Angleški jezik Diplomsko delo 2010-05-11 11:44:34 2010-09-16 13:56:05 2022-04-12 11:35:42 2023-12-16 03:36:48 2010 0 Krško 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.6 10354204 URN:SI:UM:DK:63SRX05Y UNI_Kerin_Mojca_2010.pdf UNI_Kerin_Mojca_2010.pdf 1 4CD834CE9F548908F3E6B7FB182303F3 5dafa607176fc1cdc637e06d07414a81a30acd9a05f58408cb0c7d21976e60ab 07090d40-7c04-11eb-bb7a-00155d0001ca 20.500.12556/dkum/1a5e1d35-9817-43d9-954e-c56e951885ce https://dk.um.si/Dokument.php?lang=slv&id=14477 Ekonomsko-poslovna fakulteta 0 0 0