TFL Vsebine / Revija Poslovodno računovodstvo

Vpliv zaposlenega pri storitvi ali pri preprečevanju notranje prevare je najbolj nepredvidljiv dejavnik pri poslovanju organizacije. Zaposleni (z vsemi svojimi kompetencami, integriteto, potrebami, motivi, stališči in notranjimi osebnostnimi faktorji) pomeni ključni in kritični člen poslovanja. Kot izvajalec je vključen v poslovne procese, kot storilec zaznava priložnosti za notranjo prevaro, izvaja notranjo prevaro in tudi preprečuje možnosti za notranjo prevaro. Zlonamerni motiv za prevaro je odločitev zaposlenega in je iz poslovanja ne moremo izločiti, lahko pa s preventivnimi ukrepi in postopki zmanjšamo njen škodljivi učinek. Avtor prikazuje profil storilca in lastni model za analizo vpliva zaposlenega na notranjo prevaro (po eni strani obravnava povezanost opozorilnih znakov notranje prevare s strani zaposlenega in vedenje zaposlenega, po drugi strani pa korelacijo vpliva analize tveganja, usposabljanja, verjetnosti notranje prevare in preventivnih ukrepov ter postopkov za njeno preprečevanje). Menimo, da je vloga zaposlenega pri preprečevanju notranje prevare predvsem odvisna od stopnje njegove motiviranosti za delo, usposobljenosti in pripadnosti organizaciji. Preprečevanje možnosti za notranjo prevaro so pretežno prostovoljna dejanja, pri katerih sta ključna pripravljenost in volja nekaj dobrega narediti za organizacijo, saj zaposleni s tem prispeva k zmanjševanju ali preprečevanju notranje prevare.Osnovna podmena za ocenjevanje vloge zaposlenega pri preprečevanju prevar je, da morajo biti organizacija, pravila poslovanja, računalniška oprema in delovni postopki dovolj vzdržljivi, da se lahko uprejo številnim različnim ''neprimernim'' posegom zaposlenega, bodisi naključnih ali zlonamernih. Ne moremo spremeniti vedenja zaposlenega, vendar pa lahko spremenimo pogoje, v katerih ta opravlja poslovanje. Pri tem se moramo zavedati, da sta napaka zaposlenega in njegove aktivnosti za preprečevanje notranje prevare dve plati iste medalje, pravzaprav sta sestavni del

The impact of employee in the implementation or the prevention of internal fraud are two key unpredictable factors in the business of the organization. Employee (with all its competence, integrity, needs, motivations, attitudes and internal personality traits) is a key and critical part of operations, whereas it is included in business processes, such as the perpetrator perceives opportunities for internal fraud, carry out internal fraud and also prevents the possibility of internal deception. Malicious motive for the deception of the decision and an employee of a business can not be eliminated, but you can use preventive measures and procedures for reducing its harmful effects.The author shows the profile of the perpetrator and own model for analyzing the impact of employee on internal fraud (on the one hand addresses the interaction of the warning signs of internal fraud by employees, and the behavior of the employee, on the other hand, the correlation affects the risk analysis, training, the likelihood of internal fraud and preventive measures and procedures to prevent it). We believe that the role of the employee in preventing internal fraud mainly depends on the degree of his motivation for the work, competence and loyalty to the organization. Prevent the possibility of internal fraud are largely voluntary actions, which are the key concept of “readiness and willingness to do something good for the organization”, as employees, thereby contributing to the reduction or prevention of internal fraud.The basic premise for the evaluation of the role of the employee in the prevention of fraud has to be an organization, business rules, computer equipment and operating procedures sufficiently robust that it can withstand a wide range of “inappropriate” interference employee, whether accidental or malicious.We can not change the behavior of the employee, but we can change the conditions under which it performs operations. In doing so, we have to realize that employee err