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  • Forenzično računovodstvo - poseben način preiskovanja poslovnih prevar
    Kolar, Iztok ; Taškar Beloglavec, Bojan ; Taškar Beloglavec, Sabina
    Forensic accounting is defined as a specialty field within the broader field of accounting. Forensic accountants are therefore very important in the chain of combating financial fraud. Their role is ... to look into possible suspicious of fraudulent activity within a company. Many forensic accountants work closely with law enforcement personnel and lawyers during investigations and often appear as expert witnesses during trials. This part of their role is yet to be developed in Slovenia, but it is necessary to combat white-collar crime efficiently. The main aim of this article is to discuss frauds and the role and importance of forensic. We are going to find out, whether or not the forensic accounting is present in fraud detecting process in Slovenian practice, by confirming hypothesis one. We also want to investigate a second hypothesis, concerning the volume of frauds in Slovenia and trends.
    Source: Bančni vestnik : revija za denarništvo in bančništvo. - ISSN 0005-4631 (Letn. 63, št. 3, mar. 2014, str. 37-44)
    Type of material - article, component part
    Publish date - 2014
    Language - slovenian
    COBISS.SI-ID - 11660060

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