TFL Vsebine / Revija SIR*IUS

Checklist for the prevention of employee embezzlement

Poneverbe zaposlencev se pojavljajo v številnih oblikah. Proti njim niso odporne ne majhne ne velike organizacije. Navadno pa so posledica nedelovanja ali neučinkovitih notranjih kontrol, pojavijo pa se tudi v organizacijah, v katerih so zaposlenci deležni popolnega zaupanja pri nadrejenih in poslovodstvu. Sheme prevar zaposlencev praviloma niso zapletene, kljub temu pa jih je zelo težko prepoznati. Pri protipravnih ravnanjih navadno sodelujejo poleg zaposlencev tudi osebe, ki niso zaposlene v podjetju, tako da se protipravno ravnanje pogosto zgodi v sodelovanju zaposlencev in zunanjih pomočnikov. V prispevku so predstavljena področja, na katerih pogosteje prihaja do prevar zaposlencev, ter tipični kazalci, ki nakazujejo, da bi lahko šlo v konkretnem primeru za poneverbo. Predstavljena so tudi ključna kontrolna vprašanja, na katera morajo odgovoriti odgovorni za notranje kontroliranje v organizaciji, da vzpostavijo ustrezne in učinkovite notranje kontrole, s pomočjo katerih bo mogoče preprečiti ali vsaj odkriti poneverbe zaposlencev.

Employee embezzlements occur in many forms. No organisation is immune to them, regardless of its size. They are usually the consequence of inactive or ineffective internal controls. They often occur in organizations where employees enjoy full confidence of their superiors and the management. Although employee embezzlement schemes are usually not complicated, they are difficult to discover. Employees and those not employed in the company usually take part in embezzlements. The article presents the main areas and typical indicators of their possible occurrence. Presented are also the key control questions to be be answered by those responsible for internal control, in order to establish effective internal control that will help to prevent them or at least detect them.