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Title: Računovodske informacije pod drobnogledom - uporaba Benfordovega zakona za odkrivanje prevar v računovodskih izkazih Authors: ID Ambrožič, Urška (Author) ID Grivec, Malči (Mentor) More about this mentor... Files: MAG_Ambrozic_Urska_2025.pdf (2,26 MB) MD5: 254BD56A01D026EFD590C1A2CEDD695E   Language: Slovenian Work type: Master's thesis/paper Typology: 2.09 - Master's Thesis Organization: UNM FEI - University of Novo mesto - Faculty of Economics and Informatics Abstract: Za vse odločitve v podjetju je treba ne glede na to, ali zadevajo notranje ali zunanje uporabnike, pripraviti najrazličnejše informacije, ki pa jih lahko pripravi le računovodstvo podjetja. Računovodstvo mora zagotoviti celovito informiranje o spremembah in stanjih gospodarskih kategorij nekega poslovnega sistema, saj je pomemben del informacijske dejavnosti, vendar pa je oblikovanje in posredovanje računovodskih informacij možno le, če se zagotovi zbiranje in posredovanje bistvenih podatkov za njihovo oblikovanje. Računovodski izkazi so tako temeljno dokazilo o premoženjsko-finančnem poslovanju ter o poslovni uspešnosti podjetja. Z analiziranjem bilančnih podatkov lahko odkrivamo pomanjkljivosti v učinkovitosti in uspešnosti poslovanja ter v stanjih in spremembah sredstev in virov, s čimer se tudi povečajo možnosti za boljše sprejemanje poslovnih odločitev, posledično pa so tudi podjetja uspešnejša in bolj zdrava. Kljub temu pa predvsem zaradi ustvarjanja lažnega videza finančnega zdravja podjetja prihaja do namerne manipulacije z računovodskimi izkazi, kar pa v nadaljevanju vodi do računovodskih prevar. Računovodske prevare predstavljajo sicer le 10 % odkritih primerov poslovnih prevar, vendar so najdražja vrsta kaznivega dejanja. Prav zaradi tega je preiskovanje gospodarske kriminalitete že vrsto let prednostna naloga tudi slovenske policije. Pri analiziranju nenavadnih podatkov revizorji po vsem svetu vsakodnevno uporabljajo tudi Benfordov zakon, ki je uporaben predvsem za zaznavanje prevar in prirejanja podatkov, kar na primeru podjetij prikažemo tudi v magistrskem delu. Keywords: računovodstvo, poslovne prevare, kreativno računovodstvo, forenzično računovodstvo, Benfordov zakon. Year of publishing: 2025 PID: 20.500.12556/ReVIS-11633  COBISS.SI-ID: 234082307  Publication date in ReVIS: 24.04.2025 Views: 126 Downloads: 3 Metadata:    Cite this work Plain text BibTeX EndNote XML EndNote/Refer RIS ABNT ACM Ref AMA APA Chicago 17th Author-Date Harvard IEEE ISO 690 MLA Vancouver : AMBROŽIČ, Urška, 2025, Računovodske informacije pod drobnogledom - uporaba Benfordovega zakona za odkrivanje prevar v računovodskih izkazih [online]. Master’s thesis. [Accessed 11 May 2025]. Retrieved from: https://revis.openscience.si/IzpisGradiva.php?lang=eng&id=11633 Copy citation

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Secondary language

Language:	English
Title:	Accounting Information in Detail - Application of Benford's Law to Detected Fraud in Financial Statements
Abstract:	For all decisions in a company, whether intended for internal or external users, it is necessary to prepare a variety of information, which can only be provided by the company's accounting department. The accounting department must ensure comprehensive reporting on changes and the state of economic categories within a business system, as it is an essential part of the information process. However, the creation and dissemination of accounting information are possible only if the collection and transmission of key data for its formation are ensured. Financial statements thus represent a fundamental proof of a company's financial position and performance. By analyzing balance sheet data, it is possible to identify inefficiencies and shortcomings in business operations, as well as changes in assets and liabilities, thereby improving the decision-making process and contributing to the overall success and stability of the company. However, intentional manipulation of financial statements, primarily aimed at creating a false impression of the company’s financial health, can occur, leading to accounting fraud. Accounting fraud represents only 10% of detected cases of business fraud, but it is the most expensive type of crime. For this reason, the investigation of economic crime has been a priority for the Slovenian police for many years. In analyzing unusual data, auditors worldwide frequently use Benford's Law, which is particularly effective in detecting fraud and data manipulation. This application of Benford's Law is also demonstrated in our master's thesis through case studies of companies.
Keywords:	accounting, business fraud, creative accounting, forensic accounting, Benford's Law.

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