TUJE PRAKSE ODKRIVANJA MANIPULACIJ S PRIHODKI TER MOžNOST UPORABE V SLOVENIJI

Bavdaž, Aleksandra

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Title:	TUJE PRAKSE ODKRIVANJA MANIPULACIJ S PRIHODKI TER MOžNOST UPORABE V SLOVENIJI
Authors:	ID Bavdaž, Aleksandra (Author) ID Kolar, Iztok (Mentor) More about this mentor...
Files:	MAG_Bavdaz_Aleksandra_2016.pdf (1,50 MB) MD5: 5D4A54DD614FA2C6CF9A5F1AA88D754A
Language:	Slovenian
Work type:	Master's thesis/paper
Typology:	2.09 - Master's Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	POVZETEK V zadnjih dvajsetih letih se je po svetu, prav tako pa tudi po Sloveniji zgodilo ogromno prevar. Podjetja (najbolj znani primeri so Enron, Worldcom ipd.) so pomanjkanje pravil in predpisov, povezanih s preprečevanjem in obravnavo prevar, izkoristila v lasten prid. Kaj kmalu, po svetovnih in pogubnih škandalih, so se pojavili novi zakoni, predpisi, pravila in modeli prakse za preprečevanje in zaznavanje prevar. Slednje je pripomoglo k temu, da se je odstotek manipulacij s prihodki, v računovodskih izkazih in podobno, v veliki meri zmanjšal. Sicer le – te še vedno obstajajo, vendar to vodi k vedno boljšim in bolj razvitim sistemom za zaznavanje prevar v podjetjih. Magistrsko delo je bilo v svojem bistvu zasnovano z namenom spoznati tuje prakse preprečevanja in odkrivanja prevar ter ugotoviti ali jih je mogoče implementirati na slovenske primere podjetij, nadalje pa še ugotoviti, ali bi dober sistem za zaznavanje prevar na podlagi tujih praks preprečil prevare v izbranih slovenskih primerih. V magistrskem delu smo se osredotočili predvsem na izkaze poslovnega izida podjetij, ki so nam služili kot osnova za izračun finančnih kazalnikov in pa za izvedbo Benford analize. Letna poročila podjetij so bila osnova za izpolnjevanje lastno zastavljenega sistema za zaznavanje prevar oziroma preglednice, s katero smo ugotavljali v kolikšnem odstotku izbrana slovenska podjetja / skupine podjetij v svoje delovanje vključujejo tuje prakse za preprečevanje in zaznavanje prevar. Prakse, ki smo jih združili v omenjeno preglednico so prvotno temeljile na zakonih, predpisih in pravilih, drugotno na praktičnem izvajanju določenih aktivnosti v tujih podjetij, kot tretje pa smo uporabili lastno znanje in razvili lastne preglednice in modele za uporabo na izbranih slovenskih primerih. Od štirih izbranih slovenskih podjetij / skupin podjetij smo izbrali dve z aktualnimi primeri prevar (še nerazrešenimi) ter dve za kateri smo podali sum na prevare (prevare so se v preteklosti že dogajale, kar je bil za nas razlog za sum na ponovne prevare). Za raziskavo smo uporabili, skupno, tri orodja (nabor kazalnikov, lastno zasnovano preglednico in Benford analizo s Kolmogorov – Smirnov statističnim testom). Najboljši rezultat v lastno zasnovali preglednici: “Sistem za zaznavanje prevar” je, nepričakovano, dosegla skupina Intereuropa (56%), ki je bila označena za podjetje z aktualnim primerom prevare. Najslabši (14%) rezultat je dosegla skupina Kolektor, ki je bila, kakor skupina Intereuropa označena za primer z aktualno prevaro. Benford analiza je predstavila podobne rezultate, in sicer se je glede na primerjavo z že določenimi verjetnostmi za pojavitev števil od 1 do 9, najbolje odrezala skupina Intereuropa (z le enim rdečim kvadratkom in odstopanjem 6,06 % od dovoljenih 5 %), najslabše pa primer Merkur (s kar šestimi rdečimi kvadratki in odstopanjem od dovoljenih vrednosti, nekaj čez 15 %). Potrjene so bile torej hipoteze, izpolnjen namen, zastavljeni cilji magistrskega dela pa doseženi.
Keywords:	prevara, manipulacija, izkaz poslovnega izida, IPI, podjetje, finančni kazalnik, praksa, tuja praksa, Sistem za odkrivanje prevar, Benfordov zakon, analiza, sum
Place of publishing:	Maribor
Publisher:	[A. Bavdaž]
Year of publishing:	2016
PID:	20.500.12556/DKUM-61984
UDC:	657.3
COBISS.SI-ID:	12546844
NUK URN:	URN:SI:UM:DK:JSRPEXTX
Publication date in DKUM:	25.10.2016
Views:	1512
Downloads:	212
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	FOREIGN INCOME MANIPULATION DISCOVERY PRACTICE AND ITS POSSIBLE IMPLEMENTATION TO SLOVENIAN CASES
Abstract:	SUMMARY In the past twenty years there have been many frauds happening all around the world. Organisations (the most known cases are: Enron, Worldcom etc.) took advantage of lack of rules, laws and legislation on preventing and treating fraud cases. Shortly after big scandals had happened new laws and legislations appeared. They were established in order to lower the percentage of frauds happening. They were effective. However, there are still manipulations and frauds going on, but fewer of them. This Master thesis was meant to be written in order to find out if foreign fraud prevention and detection practice could be used on Slovenian company cases. Moreover, the dissertation was written to find out if a good anti – fraud system would prevent frauds in Slovenian companies we had picked for further analysis. In this Master dissertation we are mostly focused on Income statements of each of the picked Slovenian organisation. On one hand Income statements were a base for all the analysis in the dissertation. On the other hand, annual reports of Slovenian organisations were a base for filling in the “Anti – fraud programme” table that gave the insight to what extent do Slovenian organisations actually use specific practices in their everyday activities. Practices joined in the mentioned table are a result of firstly practices based on laws and rules, secondly on practical work and thirdly on our own knowledge. For the purposes of this study we picked altogether four Slovenian organisations. Two of them were known for being accused of fraud in the past and another two were companies that are still in the prosecution for manipulating with various financial categories. The results of analysis that we got mostly proved our suspicions and hypotheses. For the purposes of this research we used altogether three tools – financial ratios, “Anti – fraud programme” table and Benford analysis. The best result, was unexpectedly achieved by Intereuropa with its 56 %, while the worst result belongs to Kolektor group (14%). Benford analysis presented similar results. The best final result was achieved by Intereuropa, which Kolmogorov – Smirnov statistical test showed only 1,06 % difference from the allowed difference (5 %) and the worst results were achieved by Merkur (15,32 %). Overall, we pursued all the goals that were set at the very beginning.
Keywords:	fraud, manipulation, income statement, IS, financial ratio, practice, foreign practice, anti – fraud system, Benford’s law, analysis, suspicion

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