prikaz prve stranice dokumenta Primjena Benfordovog zakona u financijsko-računovodstvenoj forenzici
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master's thesis
Primjena Benfordovog zakona u financijsko-računovodstvenoj forenzici
2020. urn:nbn:hr:227:542306
Mitrović, Martina
University of Split
University Department of Forensic Sciences

Cite this document

Mitrović, M. (2020). Primjena Benfordovog zakona u financijsko-računovodstvenoj forenzici (Master's thesis). Split: University of Split, University Department of Forensic Sciences. Retrieved from https://urn.nsk.hr/urn:nbn:hr:227:542306

Mitrović, Martina. "Primjena Benfordovog zakona u financijsko-računovodstvenoj forenzici." Master's thesis, University of Split, University Department of Forensic Sciences, 2020. https://urn.nsk.hr/urn:nbn:hr:227:542306

Mitrović, Martina. "Primjena Benfordovog zakona u financijsko-računovodstvenoj forenzici." Master's thesis, University of Split, University Department of Forensic Sciences, 2020. https://urn.nsk.hr/urn:nbn:hr:227:542306

Mitrović, M. (2020). 'Primjena Benfordovog zakona u financijsko-računovodstvenoj forenzici', Master's thesis, University of Split, University Department of Forensic Sciences, accessed 13 December 2024, https://urn.nsk.hr/urn:nbn:hr:227:542306

Mitrović M. Primjena Benfordovog zakona u financijsko-računovodstvenoj forenzici [Master's thesis]. Split: University of Split, University Department of Forensic Sciences; 2020 [cited 2024 December 13] Available at: https://urn.nsk.hr/urn:nbn:hr:227:542306

M. Mitrović, "Primjena Benfordovog zakona u financijsko-računovodstvenoj forenzici", Master's thesis, University of Split, University Department of Forensic Sciences, Split, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:227:542306

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Metadata
TitlePrimjena Benfordovog zakona u financijsko-računovodstvenoj forenzici
Title (english)Application of Benford law in forensic accounting
AuthorMartina Mitrović
MentorMarijana Bartulović (mentor)
Committee memberMarijana Bartulović (predsjednik povjerenstva)
Committee memberIvica Filipović (član povjerenstva)
Committee memberDamir Piplica (član povjerenstva)
GranterUniversity of Split
University Department of Forensic Sciences
Split
Defense date and country2020-09-21, Croatia
Scientific / art field,
discipline and subdiscipline		INTERDISCIPLINARY AREAS OF KNOWLEDGE
Cognitive Science (Natural, Technical, Biomedical and Healthcare, Social and Humanistic Sciences)
Abstract
Financijsko-računovodstveni forenzičari u svom radu – prije svega u otkrivanje prijevara – koriste različite istražiteljske i analitičke tehnike kako bi uočili potencijalna područja prijevare i indikatore prijevare. U forenzičnim istragama se koriste različiti oblici digitalne analize a jedan od oblika digitalne analize koji je doživio značajnu primjenu u području revizije kao i u području financijsko-računovodstvene forenzike je Benfordov zakon. Pomoću ovog zakona forenzičari sužavaju područje traženja prijevara te detektiraju područja mogućih nepravilnosti u financijskim izvještajima. Benfordov zakon ili zakon prve znamenke se temelji na spoznaji da se određene znamenke u različitim skupovima podataka pojavljuju češće od ostalih. Tako primjerice broj 1 ima najveću vjerojatnost pojavljivanja na poziciji prve znamenke dok broj 9 ima najmanju mogućnost pojavljivanja na prvoj poziciji. Analizom različitih skupova podataka koji prate Benfordovu distribuciju forenzičari uočavaju nelogičnosti i odstupanja od Benfordova zakona te dobivaju smjernice za područja na kojima je nužno provoditi detaljnije forenzične istrage. U okviru ovog rada autor na praktičnom primjeru prikazuje primjenu Benfordova zakona u otkrivanju prijevara te navodi osnovne prednosti i nedostatke ovog oblika digitalne analize u području financijsko računovodstvene forenzike.
Abstract (english)
Forensic accountants in their work – primarily in detecting fraud – use various investigative and analytical techniques to identify of fraud and potential fraud areas. Different forms of digital analysis are used in forensic investigation, and one of the forms of digital analysis that has gained significant application in the field of auditing as well as in the field of forensic accounting is Benford's law. With this law, forensics narrow the search area for fraud and detect areas of potential irregularities in the financial statements. Benford's law or the law of the first digit is based on the fact that certain numbers appear more often than others in different datasets. For example, number 1 has the highest likelihood of appearing in the first digit position, while number 9 has the least chance of appearing as the first digit. By analyzing the various datasets that accompany the Benford distribution, forensic experts identify anomalies and deviations from Benford's law and provide guidance on areas where more detailed forensic investigations are required. In this paper, author gave a practical example of the application of the Benford's law in fraud detection and outline the mail advantages and disadvantages of this formo f digital analysis in the field of forensic accounting.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:227:542306
Study programmeTitle: Forensic Sciences
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra forenzike (magistar/magistra forenzike)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2020-12-01 12:14:39