ANALIZIRANJE NAČINOV POROČANJA O SUMU NEDOVOLJENIH DEJANJ (PREVAR) V FINANČNIH INSTITUCIJAH

Finžgar, Petra

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Title:	ANALIZIRANJE NAČINOV POROČANJA O SUMU NEDOVOLJENIH DEJANJ (PREVAR) V FINANČNIH INSTITUCIJAH
Authors:	ID Finžgar, Petra (Author) ID Kolar, Iztok (Mentor) More about this mentor...
Files:	MAG_Finzgar_Petra_2016.pdf (1,09 MB) MD5: 6BB6972FB12ED0CDD423F50860CC0BCA
Language:	Slovenian
Work type:	Master's thesis
Typology:	2.09 - Master's Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Vse organizacije so nenehno izpostavljene tveganjem nastanka prevar. Po ACFE naj bi povprečna organizacija iz naslova prevare izgubila približno 5 % letnega prihodka. Z učinkovito vzpostavljenim procesom upravljanja s tveganji prevar se pričakuje, da je vzpostavljen tudi učinkovit sistem poročanja sumov prevar. Organizacije imajo lahko vzpostavljen tako anonimen kakor tudi neanonimen način poročanja. V magistrskem delu smo raziskovali, ali imajo finančne institucije v Sloveniji vzpostavljene načine poročanja o sumih prevar ter kateri načini so najboljši za učinkovito nadaljnjo preiskovanje poročanih sumov prevar. S spletnim anketnim vprašalnikom smo izvedli raziskavo, ki nam je služila za preverjanje vnaprej zastavljenih hipotez. Z empirično raziskavo smo ugotovili, da imajo finančne organizacije v Sloveniji vzpostavljene načine poročanja sumov prevar, in sicer večina oba načina, tako anonimnega kot neanonimnega. Ob nadaljnjem analiziranju smo ugotovili, da preiskovalci z višjo kredibilnostjo ocenjujejo neanonimno poročanje ter mu namenijo tudi nekoliko več resursov za nadaljnjo preiskovanje.
Keywords:	prevara, metode odkrivanja prevar, načini poročanja prevar, anonimno poročanje, ne-anonimno poročanje, ocena kredibilnosti, ocena razporeditve resursov
Place of publishing:	Maribor
Publisher:	[P. Finžgar]
Year of publishing:	2016
PID:	20.500.12556/DKUM-58878
UDC:	343.3/.7
COBISS.SI-ID:	12493852
NUK URN:	URN:SI:UM:DK:RHOSUGMM
Publication date in DKUM:	15.09.2016
Views:	1204
Downloads:	188
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	Analysing Reporting Types of Suspected Unauthorized Actions (Frauds) in Financial Institutions
Abstract:	All organizations are constantly exposed to the risks of the occurrence of fraud. According to ACFE, organizations lose on average approximately 5% of their annual revenue due to fraud. With an effectively established fraud risk management process, it is expected that an effective reporting system for cases of suspected fraud is also established. Established reporting methods in organisations can be anonymous or non anonymous. In this Master's thesis, we researched whether financial institutions in Slovenia have established reporting methods for cases of suspected fraud and what the best methods for effective further investigation of suspected cases of fraud are. We conducted a survey with an online questionnaire, where we were able to check the pre established hypotheses. Empirical research showed that financial organizations in Slovenia have established reporting methods for cases of suspected fraud, whereby most of them use both methods: anonymous and non anonymous. Further analysis showed that investigators assess the cases from non anonymous reporting as having a higher credibility and these cases are also allocated more resources for further investigation.
Keywords:	fraud, fraud detection methods, fraud reporting methods, anonymous reporting, non anonymous reporting, credibility assessment, resource distribution evaluation

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