STATE OF AWARENESS OF STUDENTS AND TEACHERS OF ACCOUNTING IN SLOVENIA REGARDNG FORENSIC ACCOUNTING AND ECONOMIC CRIME

Eden izmed najpomembnejših mehanizmov pri odkrivanju in preprečevanju gospodarskih kaznivih dejanj je forenzično računovodstvo. Na podlagi znanja, ki ga premore forenzični računovodja in orodij, ki se jih poslužuje pri opravljanju dela pomaga pravosodnim organom pri izvrševanju nalog v kazenskem postopku. Forenzično računovodstvo je v pomoč tudi vodstenemu organu podjetja pri vzpostavitvi notranjih kontrol ter odkrivanju že nastalih gospodarskih kaznivih dejanjih. V teoretičnem delu raziskave smo s pomočjo domače in tuje literature predstavili gospodarski kriminal in njegove pravne podlage v Sloveniji. Predstavili smo tudi kakšne so naloge in pristojnosti forenzičnega računovodstva, področje gospodarskega kriminala, ki ga pokriva forenzično računovodstvo, kako se bojuje in katera orodja uporablja pri odkrivanju. Empirični del raziskave je namanjen predvsem razrešitvi problema, saj v Sloveniji ni znano, kakšna je ozaveščenost študentov smeri računovodstva in revizije ter visokošolskih učiteljev in sodelavcev na ekonomskih fakultetah o forenzičnem računovodstvu in gospodarskem kriminalu v Sloveniji. V ta namen smo pripravili anketni vprašalnik s trditvami, ki podajajo odgovore na zastavljene hipoteze: H1: Raven ozaveščenosti o vsebini forenzičnega računovodstva med študenti smeri računovodstva in revizije je nizka. H2: Raven ozaveščenosti o stanju gospodarskega kriminala med študenti smeri računovodstva in revizije je nizka. H3: Raven ozaveščenosti o vsebini forenzičnega računovodstva med visokošolskimi učitelji in sodelavci na ekonomskih fakultetah v Sloveniji je nizka. V vzorcu 1 so zajeti študentje smeri računovodstva in revizije, v vzorcu 2 pa profesorji računovodstva. Anketiranje je potekalo na Ekonomsko-poslovni fakulteti v Mariboru ter Ekonomski fakulteti v Ljubljani. Po opravljeni analizi vseh odgovorov smo v statističnem programu SPSS dobili zanimive rezultate. Rezultati so namreč pokazali, da so študentje zelo dobro ozaveščeni z vsebino forenzičnega računovodstva in stanjem gospodarskega kriminala. Tudi raven ozaveščenosti o vsebini forenzičnega računovodstva med visokošolskimi učitelji in sodelavci je visoka. Zavrgli smo vse tri zastavljene hipoteze in prišli do novih spoznanj.One of the most important mechanisms for the detection and prevention of economic crimes is forensic accounting. Based on their knowledge and the instruments that they use in carrying out the work, forensic accountants help judicial authorities in the implementation of tasks in criminal proceedings. Forensic accounting assists the managing body of the company in establishing internal controls and detection of the resulting economic crime. In the theoretical part of the research, economic crime and its legal basis in Slovenia was presented with the help of domestic and foreign literature. Additionally, the duties and responsibilities of forensic accounting and the scope of economic crime covered by the forensic accounting were presented. Moreover, it was explained how forensic accounting fights economic crime and what instruments it uses in its detection. The empirical part of the research was designed mainly to solve the problem, since the level of awareness among students of accounting and auditing as well as academics in the economics departments of forensic accounting and economic crime in Slovenia is not known. To this end, we have prepared a questionnaire with assertions that give answers to the hypotheses: H1: The level of awareness of the content of forensic accounting among students of accounting and auditing is low. H2: The level of awareness on the status of the economic crime among students of accounting and auditing is low. H3: The level of awareness of the content of forensic accounting among professors and colleagues at economic faculties in Slovenia is low. The sample 1 includes students of accounting and auditing and the sample 2 professors of accounting. The poll was conducted at the Economics and Business Faculty of Maribor and the Faculty of Economics of Ljubljana. After the analysis of all the answers, interesting results were obtained in the statistical program SPSS. The results have shown that students are very well aware of the content of forensic accounting and the state of economic crime. Additionally, the level of awareness of the content of forensic accounting among the academic staff is also high. We rejected all three hypotheses and came up with new findings

THE PROCESS OF AUDITING IN A JOINT-STOCK COMPANY

Delniška družba se ustanovi na podlagi delnic s katerimi tudi posluje vse dokler ta ne preneha z njenim delovanjem. Tako lahko pri poslovanju z delnicami kar hitro pride do nepravilnosti, predvsem zaradi različnih vrst delnic, ki jih je mogoče kupiti na trgu vrednostnih papirjev. Da se izognemo večjim kršitvam zakonodaje, poskrbi revizija s sprotnim preverjanjem poslovanja nad katerim tudi skrbno bdijo organi vodenja delniške družbe, skupščina, uprava in nadzorni svet. Takšen režim deluje tudi v državah Nemčije in Francije, ki smo ju podrobneje obravnavali. Revizija na podlagi nalog, ki jih izvršuje predstavlja gospodarsko vsestranski poklic. Bdi nad finančno – računovodskem vodenju, konec vsakega poslovnega leta revidira letno poročilo in sprejema pomembne odločitve nadaljnjega poslovanja. Pomembno vpliva tudi na ustanovitev delniške družbe, saj brez njenega pritrdilnega mnenja družba ne sme pričeti z poslovanjem. Vloga revizorja je v delniški družbi nepogrešljiva, saj je pomemben spremljevalec njenega delovanja. Skupaj s pravnim sistemom tako skrbi za pravice in dolžnosti, katere je potrebno spoštovati in upoštevati pri vodenju in poslovanju.A stock company is founded on the basis of stocks with which it also operates as long as it isactive. This way it can quite quickly come to irregularities, mainly because of the different sorts of stocks that can be bought on the market of stocks and shares. Audit with a regular check of the administration of the business helps to prevent bigger violations of law. The administration of the business is also carefully watched over by the responsible authorities of a stock company, assembly, administration and supervisory board.This sort of regime also works in Germany and Francethese are the countries that we dealt with in detail. Audit, on the basis of tasks which it fulfills, represents an economically universal job. It keeps a vigilant eye on the financial accounting management, revises the annual reportand influences important decisions regarding further administration of the business. It also greatly influences the funding of a stock company, as without its affirmative answer the company cannot start a business. The role of an auditor is indispensable in a stock company, as he plays an important role in the company`sactivity. Together with the legal system the auditoris vigilant about rights and duties that one must consider in administration