2017, br. 37, str. 311-325
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Otkrivanje prevara u kompanijama u Republici Srbiji primenom Beneish-ovog modela
Detection of fraud in companies in the Republic of Serbia using the Beneish model
Sažetak
Svrha istraživanja u radu jeste da se ukaže na neophodnost uvođenja dodatnih nivoa kontrole kvaliteta finansijskog izveštavanja u Republici Srbiji. Postojeći nivoi kontrole (interna, eksterna i državna revizija, poreska kontrola) nisu dovoljni za sprečavanje i otkrivanje prevara u poslovanju kompanija. Mnogobrojni slučajevi prevara koji su ostvareni u prethodnom periodu dokaz su za to. Praksa je pokazala da je potrebno uvesti forenzičko računovodstvo kao nivo kontrole koji će imati dovoljno zakonskih ovlašćenja za otkrivanje prevara. Iz tih razloga, u radu su analizirani slučajevi već ostvarenih prevara u kompanijama u Republici Srbiji, s ciljem da se potvrdi ili ospori hipoteza da je prevara mogla da se otkrije ranije, ili da čak bude sprečena da su korišćene metode forenzičkog računovodstva. U tu svrhu korišćen je Beneish-ov model za procenu mogućeg stepena prevara u finansijskim izveštajima.
Abstract
The aim of this paper is to point out the necessity of introducing additional levels of quality control over financial reporting in the Republic of Serbia. The existing levels of control (internal, external and state audit, and tax control) are not sufficient to prevent and detect fraud in the operations of companies. Numerous cases of fraudulent behaviour in the previous period have provided evidence supporting this assumption. Practice has shown that forensic accounting should necessarily be introduced as the level of control with sufficient legal powers enabling a more detailed investigation of fraud. For this reason, this paper deals with the fraudulent cases in certain companies in the Republic of Serbia, in order to confirm or disprove the hypothesis that the fraud could have been detected earlier or could even have been prevented if the methods of forensic accounting had been applied. For this purpose, we employed Beneish model to assess the probability of possible fraud in financial statements.
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