TFL Vsebine / Revija Poslovodno računovodstvo

V prispevku obravnavamo obvladovanje prevar kot del obvladovanja tveganj. Pomembno je zavedanje, da gre za tveganje morebitnega nastanka prevare, saj lahko samo tako vzpostavimo ustrezne mehanizme in kontrolno okolje za preprečevanje prevar. Tveganja prevar se nanašajo na tveganja, ki so povezana z osnovno dejavnostjo družbe, njenim finančnim poslovanjem in vsemi vrstami operativnih tveganj. Upravljanje družbe, obvladovanje tveganj in ustrezni nadzorni sistemi so tesno povezani z obvladovanjem prevar.

The paper deals with the control of fraud as part of risk management. That there is a potential risk of fraud is important to be aware, so that we can establish appropriate mechanisms and control environment to prevent fraud. The risk of fraud relating to both risks associated with the core business of the company, its financial management and all kinds of operational risks. Corporate governance, risk management and appropriate control systems are closely linked to management fraud.