TFL Vsebine / Revija Poslovodno računovodstvo

Prevare v podjetjih se pojavljajo v številnih oblikah. Pred njimi niso varne ne velike in ne majhne organizacije. Nekatere prevare je težko prepoznati in so zelo zapletene, druge bi, če bi temu posvetili dovolj pozornosti, lažje prepoznali. Prepoznavanju prevar so namenjene tudi različne oblike nadzora; revidiranje, inšpiciranje, revizija poslovanja, skrbni pregled, forenzične preiskave in druge oblike nadzora. Navadno se prevare pojavljajo kot posledica nevzpostavljenih, nedelujočih ali neučinkovitih notranjih kontrol. Zato moramo v organizaciji vzpostaviti tak sistem notranjih kontrol, ki bo že v kali preprečil pogoje za nastanek prevar. Luknje v sistemu pa se vedno najdejo, zato mora biti sistem notranjih kontrol vgrajen v delovanje organizacije na tak način, da se prevare, goljufije in zlorabe učinkovito odkrivajo. Ko so odkrite, je prav, da so storilci primerno kaznovani, in če je treba se proti njim sproži sodni postopek. Javnost se ob vse več ugotovljenih naknadnih prevarah v računovodskih izkazih sprašuje, kakšna je vloga revizorjev. Lastniki in uporabniki računovodskih izkazov pogosto mislijo, da je naloga revizorja, da v revidiranem podjetju odkrije prevaro. Vendar pa zunanji revizor v okviru revizije računovodskih izkazov do določene mere pripomore k temu, da računovodski izkazi izkazujejo pošteno in resnično sliko, in je posledično temu tudi poročanje ustrezno, nikakor pa ne more biti tisti, ki bi odkril nastanek prevare. Revizor mora pred začetkom revizije spoznati podjetje, njegovo računovodstvo in sistem delovanja notranjih kontrol, da lahko uporabi primerne revizijske metode, ki bodo dale želeni rezultat. Njegova naloga je, da revizijo ustrezno načrtuje, prouči ustreznost vzpostavitve delovanja notranjih kontrol, prisostvuje na inventuri in nato preizkuša podatke v računovodskih izkazih v skladu z mednarodnimi standardi revidiranja. Šele, ko zbere dovolj revizijskih dokazov, lahko oblikuje svoje mnenje.

Frauds in companies occur in many different forms. Nowadays, small as well as big organizations are not protected from them. Some frauds are very complicated and it is difficult to detect them. However, we can detect any fraud, if we put enough effort in the investigation. There are several investigations of the reputational impact of frauds. Manners of exploring frauds are: audit of business, reviews, inspections, forensic investigations, accurate examinations and some other manners of control. Consequences of unestablished, non-operative and inefficient internal controls have a huge impact on frauds. For this reason, the best thing we can do is to maintain a system of internal controls that will nip conditions for origin frauds in the bud. Because of the several loopholes in a system, the system of internal control should be very effective to discovering frauds, frauds and misuses. When frauds are discovered, offender could be properly punished and taken to judicial decision. Frauds in accounting department are increasing and the general public doubts the role of auditors. In my thesis, Main task of the audit is not to reveal origin fraud. However, audit can aid in the improvement of it and they can also report correspondingly. Before the audit, a auditor should get to know the company, accounting and also the system of internal controls. He should plan the audit and methods of it and research how does the company operate. His job is also to check the work of internal control and perform an inventory check. A auditor should verify, if information from accounting department are compatible with international standards on audit engagements. When a auditor has enough evidence, he should give an expert opinion. A auditor can not guarantee that the company operates fairy and completely authentic. Because audirors are usually time limited, they cannot check the entire documentation of each company.