TFL Vsebine / Revija Poslovodno računovodstvo

Prevarantsko poročanje je lažje omejiti s preventivnimi ukrepi, kot s kurativnimi. Pomembno je poznati pogoje za nastanek prevarantskega poročanja in njegove žrtve. Oškodovanci morajo imeti na razpolago več orodij za zmanjševanje tveganj pred prevarantskim poročanjem. Posebej nezaščiteni so zaposleni. Morali bi vzpostaviti mehanizem nadzora nad poročanjem tudi s strani zaposlenih. S preventivnimi ukrepi bi bilo potrebno preprečiti pogoje za razvoj katerega koli od krakov trikotnika prevar. Poleg revizorjev bi za opravljanje dejavnosti morali dobiti pooblastilo tudi računovodje in knjigovodje. S tem bi lahko bistveno vplivali na znižanje tveganj za prevarantsko poročanje.

Fraudulent reporting is easier to limit with preventive measures than curative ones. It is important to know how the conditions for the occurrence of fraudulent reporting and his victims arise. Victims should have several tools available to reduce risks from fraudulent reporting. Especially unprotected are employees. It should be established a mechanism for control reporting from the employees' side. Preventive measures should be avoided conditions for the development of any of the legs of the Fraud triangle. Accountants and bookkeepers need to be authorized to perform activities in addition to the auditors. This could have a significant impact on reducing the risks of fraudulent reporting.