Forensic accounting in agriculture

Računovodstveni izvještaji predstavlju glavne izvore informacija o posjedovnoj strani i uspješnosti poduzeća. Manipulacije računovodstvenim informacijama rade se s ciljem prikrivanja stvarnog stanja u poduzeću. U procesu otkrivanja prijevara forenzičari se koriste računalnom opremom i posebno dizajniranim programima za pregled i usporedbu podataka poslovnih knjiga poduzeća koje je pod kontrolom. Ukoliko se uoče nepravilnosti, pokreće se istraga nad tim poduzećem s ciljem sprječavanja kriminalnih radnji. Najpoznatija tehnika koja se koristi je „Data mining“, a temelji se na Benfordovom zakonu. I u poljoprivredi dolazi do poslovnih prijevara te se prepoznala potreba za primjenom forenzičnog računovodstva.There is hardly any company that has not met with a certain kind of fraud, either internal or external by nature. The financial statements are the main source of information about the assets and success of a company. Manipulation of accounting information is made with the aim of concealing the real situation of a company. In the process of uncovering the organized crime, forensic experts use computers and specially designed programs that greatly facilitate the review and comparison of data from the examined business accounts. If, during the review, they identify some illogical irregularities, they begin to conduct investigation of the company in order to uncover and prevent organized crime. The most famous technique used is “data mining” which is based on Bedford’s law. In every country institutions for the fight against organized crime have been established to carry out forensic accounting and fight the organized crime. Such institutions have statutory powers that can and must be used