PREVENTING BUSINESS FRAUDS BY USING EARLY WARNING INDICATORS

Povijest je puna prijevara u raznim oblicima kao što su korupcija, pronevjera, krađa imovine, lažiranje informacija i slično. Radi sprječavanja nastanka prijevare razvijene su i posebne profesije u područjima revizije, kontrole, forenzičnog računovodstva, kontrolinga. Prioritet je sprječavanje nastanka prijevare uređenjem i funkcioniranjem sustava, primjenom procesa kontrola, modela i procesa kontrolinga, interne revizije, računovodstvenih standarda i načela, te forenzičnog računovodstva. Važan dio cjelovitog sustava je razvoj i primjena efikasnih i efektivnih metoda za identifikaciju ranih indikatora prijevare („crvene zastavice“) koji ukazuju da se, vjerojatno bavi aktivnostima prijevare. Istodobno, rani indikatori upozorenja ne predstavljaju dokaze da je prijevara i nastala. Ključno je funkcioniranje stalnog nadzora svih aktivnosti i događaja u realnom vremenu („veliki brat“).History is full of fraud in all kinds of forms such as corruption, embezzlement, theft of property, distortion of information. In order to prevent fraud, special professions have been developed in the fields of auditing, control, forensic accounting and controlling. Priority is the prevention of fraud by organizing and functioning of the system, applying processes of control, controlling models and processes, internal auditing, accounting standards and principles, and forensic accounting. An important part of the integral system is the development and application of efficient and effective methods for identifying early fraud indicators („red flags“) which indicate the probability that someone is likely to be involved in fraud activities. At the same time, early warning indicators are not fraud evidence. The key moment is the functioning of continuous monitoring of all activities and events in real-time (“big brother”)