Povzetek

Prevare po podatkih forenzičnih enot nekaterih revizijskih hiš v času finančne krize naraščajo. K temu poleg običajnih razlogov prispeva ne samo finančna kriza, ampak po mnenju nekaterih tudi pomanjkanje dejanskih etičnih vrednot in moralna kriza. Zaradi tega morajo biti na povečano verjetnost tveganja prevar ustrezno pozorni tako notranji in zunanji revizorji kot vsi drugi zaposlenci, katerih naloga je obvladovanje tveganj.
Prevaranti so običajno sodelavci, ki so pripravljeni pomagati, ki uživajo popolno zaupanje, ki so zelo uspešni v poslovanju. Vendar zaradi tega ne smemo sklepati, da so prevaranti najbolj zaupanja vredni sodelavci. Ta spoznanja nas lahko vodijo do sklepa, da moramo primerno uravnotežiti zaupanje in kontrolne dejavnosti. Ameriški inštitut notranjih revizorjev je v sodelovanju z drugimi strokovnimi inštitucijami izdal priporočila za obvladovanje tveganja prevar. Ta priporočila lahko zaradi sistematičnega in celovitega ustroja pripomorejo k vzpostavitvi sistema za preprečevanje nastajanja prevar, njihovega zgodnjega odkrivanja, raziskovanja in ustreznega ukrepanja. Seveda pa jih mora vsaka organizacija ustrezno prilagoditi svojim posebnostim.

Summary

Forensic units of audit companies report on increasing fraud during financial crisis. In addition to normal reasons, such fraud has increased not only due to financial crisis but is, as some experts believe, the consequence of a moral cisis and lack of ethical values. Therefore, internal and external auditors, and all other risk management employees, need to be vigilant and alert to greater possibility of fraud.
Normally, defrauders are colleagues who are willing to help, enjoy full trust and are very successful in business. However, this shall not bring us to the conclusion that they are most trustworthy. We have to strike a balance between trust and control activities. The American Institute of Internal Auditors, in cooperation with some other professional institutions, issued recommendations on managing the business risk of fraud. With their comprehensive and systematic approach, these recommendations can help us establish a system for preventing fraud, its early detection, research and appropriate action. Each organisation, however, has to adapt them to their specific situation.