20.500.12556/DKUM-92650 Prevare v malih podjetjih Frauds in small businesses Prevara je opredeljena kot dejanje, s katerim kdo z določenim namenom zavede koga v zmoto (SSKJ, 2014). Najbolj poglobljeno se s razvrščanjem prevar ukvarja Združevnje preiskovalcev prevar (ACFE), na Slovenskih tleh pa tudi ogromno drugih avtorjev. Najbolj znano razvrščanje prevar je tako imenovano drevo prevar, ki prevare deli v korupcijo, ponaverbo sredstev in prikrojevanje računovodskih izkazov. Cilj magistrskega dela je bilo preučiti podjetniško okolje v malih podjetjih v Sloveniji ter preučiti, kako pogoste so prevare v malih podjetjih po Sloveniji v letu 2024. Za preučitev prevar v malih podjetjih smo izvedli raziskavo, v kateri je sodelovalo 30 malih slovenjskih podjetji. Izbrana podjetja so samostojno izpolnila vprašalnik v pisni obliki. Ko smo imeli vseh 30 pravilno rešenih anket, smo podatke obdelali s programom SPSS. Od 30 anketiranih malih podjetij, je kar 16 anketiranih oz 53,33% vseh odgovorilo, da so že bili priča prevaram v računovodskih izkazih. Za Slovenski trg oz. za mala podjetja v Sloveniji je ta številka relativno precej visoka. Prav tako je od 30 anketiranih kar 17 priznalo, da so že posumili na prirejanje računovodskih izkazov v njihovem podjetju. Tudi ta števikla, je za Slovenijo precej visoka. Glede na visoke številke iz prejšnjega odstavka, je večina anketiranih podjetij odgovorila in se strinjala, da je v podjetju potrebno uvesti bolše in močnejše notranje kontrole. Fraud is defined as an act by which someone deceives someone with a specific purpose (SSKJ, 2014). The Association of Fraud Examiners (ACFE) is the most in-depth study of the classification of fraud, also in Slovenia, there are also many other authors. The most famous classification of fraud is the so-called fraud tree, which divides fraud into corruption, embezzlement of funds and manipulation of financial statements. The aim of the master's thesis was to examine the entrepreneurial environment in small businesses in Slovenia and to examine how common fraud is in small businesses across Slovenia in 2024. To examine fraud in small businesses, we conducted a survey in which 30 small businesses in Slovenia participated. The selected companies independently completed a written questionnaire. When we had all 30 correctly completed surveys, we processed the data using the SPSS program. Of the 30 small companies surveyed, 16 respondents or 53.33% of all stated that they had already witnessed fraud in financial statements. For the Slovenian market or for small companies in Slovenia, this number is quite high. Also, out of the 30 respondents, 17 admitted that they had already suspected that financial statements were being manipulated in their company. This number is also quite high for Slovenia. Given the high numbers from the previous paragraph, the majority of surveyed companies responded and agreed that better and stronger internal controls need to be implemented 9in the company law. Prevare mala podjetja korupcija prikrojevanje računovodskih izkazov poneverba sredstev. Fraud small businesses corruption falsification of financial statements embezzlement of funds. true true false M. Jecelj Slovenski jezik Angleški jezik Magistrsko delo/naloga 2025-05-05 10:47:09 2025-06-19 12:42:31 2025-08-19 10:17:35 0000-00-00 00:00:00 2025 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.632:343 239973379 MAG_Jecelj_Mia_2025.pdf MAG_Jecelj_Mia_2025.pdf 1 F210493AD015A2F571B2D5FB3DEF2BFA ddb9632e73a4c7fb84c3f4ba391d34ec4be26064f5644c2adb3adf0daed826c0 16ab88c8-477d-11f0-9ef2-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=192130 Ekonomsko-poslovna fakulteta 0 0 0