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2016, vol. 9, br. 4, str. 71-86
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Forenzičko računovodstvo i finansijske prevare u svetu
Forensic accounting and financial scams in the world
Sažetak
Računovodstvene prevare, malverzacije i finansijski kriminal predstavljaju sve ozbiljniji globalni problem. Netačni finansijski izveštaji pružaju pogrešnu sliku o prinosima i finansijskoj situaciji preduzeća. Odluke koje investitori i drugi korisnici finansijskih izveštaja donose na osnovu pogrešnih finansijskih informacija nanose ogromne štete korisnicima informacija, ali i široj javnosti. Stoga je jasan interes sveukupne finansijske javnosti da informacije prezentirane u finansijskim izveštajima prikazuju istinitu sliku finansijskog položaja preduzeća. Brojne finansijske prevare iz prošlosti i sa početka ovog veka su ozbiljno poremetile poverenje velikog broja korisnika finansijskih informacija sadržanih u finansijskim izveštajima. U računovodstvu su se uvek događale prevare iza kojih su sledili finansijski kolapsi, a u poslednje vreme javljaju se u sve većem opsegu i s težim posledicama za sve nas. Istraživanja u vezi sa finansijskim prevarama pokazuju da one mogu biti razičite u zavisnosti od regiona, šema prevara, karakteristika počinilaca i žrtava koje trpe štetu, ali sama suština im ostaje veoma slična. Najveće prevare korisnika finansijskih izveštaja i prvenstveno investitora su počinjene prezentovanjem lažnih, odnosno falsifikovanih finansijskih izveštaja.
Abstract
Accounting frauds, malfeasance, and financial crime are becoming a growingly serious problem. Incorrect financial reports show a false picture of income and financial position of a company. Decisions made by investors and other beneficiaries of financial reports based on false financial information cause immense damage not just to the users of information, but general public as well. Therefore, there is a clear interest of the whole financial public sector that the information presented in financial reports genuinely represents the financial position of a company. Numerous financial frauds from the past and the beginning of this century have seriously disturbed trust of a large number of users of financial information contained in financial reports. In accounting there have always been frauds followed by financial collapses, and lately there have been more frequent frauds and with more serious consequences for us all. Research results on financial frauds show that they can be different, depending on the region, fraud pattern, characteristics of perpetrators and victims who suffer the damage, but the essence remains very similar. The biggest frauds by users of financial reports and investors have been performed by presenting false, i.e. forged financial reports.
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