ДЕТЕКЦИЈА НА КРИМИНАЛНИ АКТИВНОСТИ ВО...
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Abstract
Every business subject has an obligation to prepare finantial reports, which actually are a
reflection of his entire work. In the finantial reports, informations about the business subjects
working are being presented. Informations about the business subjects working, his success
and similar things are being presented in these finantial reports. Users of these finantial
reports rely themselves on the informations in the finantial reports when making their
decisions. So, the finantial reports help the management when making decisions and the
investors when evaluating the performances and the possibilities of the business subject. That
is why it is important the informations in the finantial reports to be correct and true. However,
it often happens to be different, incorrect presentations, intentional or unintentional/deliberate
or undeliberate omissions in the finantial reports. Because of that, having the importance of
the finantial reports in mind, it is necessary to take the necessary measures in order to
decrease the different kinds of malversations. In order to reduce the risk for errors, it is
needed to establish interna control (in the subject), and to make a finantial reports auditing.
The auditor is the one that makes the finantial reports more reliable, from which both, the
users and the business subjects have a benefit.
In this master thesis I will explain the eligibility, which the forensic auditing have when
discovering the criminal activities in the finantial reports. The forensic auditing differs itself
from the traditional audit of the finantial reports in many aspects. This is a new discipline,
which has not received a unique and accepted definition yet, but its importance in discovering
of criminal activities in the finantial reports is evident.
Key words:
Finantial reports, Internal control, Audit, Forensic audit.
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1. . 1.
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2. . 2.
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3. . 3.
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4. . 4.
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5. . 5.
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6. . 6.
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7. . 7.
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10. . 10.
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11. . 11.
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12. . 12.
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I
1.1. .........................................................................4
1.2. ..................................................................................4
1.3. ........................................................................4
1.4. ...........................................................5
1.5. ....................5
II
2.1. .............................................7
2.1.1. ( )...10
2.1.2. ( ).................14
2.1.3. .....................................17
2.1.4. ..................................................18
2.1.5. .......................................21
2.2. ............................21
2.3. ..............23
2.4. ...........................................................................................................23
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2.5. ...........................................................................................................24
2.6. ...............................................25
2.7. ..............................................................................26
III
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3.1. ......................................................................................27
3.2. ..................................................................................28
3.3. ...............................................................................30
3.4. ............................................................................31
3.5. ............................................................................33
3.6. .......................................................................................34
3.7. ..............................40
3.8. .......................................................................................................41
3.9. ....................................................................42
3.9.1. ...........43
3.9.2. ...................................................45
3.9.3. ..........47
3.10. .................................................................................48
3.11. ............................................................................51
3.11.1. ..........................................................51
3.11.2. .....................................................................................53
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3.11.3. ..........................................54
3.11.4. () ...........................55
3.11.5. ............................................56
3.12. .................................................57
IV
4.1. ......60
4.2. .....................................................62
4.2.1. .............................................................62
4.2.2. ............63
4.3. ...........................................................................................................66
4.3.1. .............................................................................................66
4.3.2. ...........................67
4.3.3. ........................................................................................................69
4.3.4. ................73
4.4. .......................................................................................................73
4.4.1. ....................................................................75
4.4.2. ...................................................................77
4.4.3. .................................................................81
4.5. .........................................81
4.5.1. .....................................................................85
4.5.2. ...........................................................................88
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4.5.3. ..................................................................................90
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5.1. , ...93
5.1.1. ....................................94
5.2. .......................................96
5.3. .........................................................100
5.4. ...............................103
5.4.1. .........................104
5.4.2. ..............106
5.5. , ............................................................................................................108
5.5.1. ........110
5.6. ..........................112
5.7. ...114
VI
6.1. ..........................................................................119
6.2. .........................................................................119
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VII
7.1. ................................121
VIII
8.1.
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1986
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6. , . , . 28/04
7. ( ), . , . 19
30.03.2004
8. , . , .92
1. http://www.scribd.com/doc/74949524/Prezentacija-Bilans-Na-Sostojba-i-
Uspeh
2. http://mk.wikipedia.org/wiki/___
3. http://www.apeiron-
uni.eu/lycboardclient/Default.aspx?DepartmentID=9&NewsID=14657
4. http://www.finance.gov.mk/files/u10/TME1.pd
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nja_Karapavlovic.pdf
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145
6. http://www.acfe.com/fraud-triangle.aspx
7. http://www.globusmagazin.com.mk/?ItemID=8D10CA2B7308C5449FF18820
73CFDFF7
8. https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=1&ved
=0CB0QFjAA&url=http%3A%2F%2Fdoisrpska.nub.rs%2Findex.php%2Fzrefi
s%2Farticle%2Fdownload%2F1462%2F1363&ei=nyLRVNv-IsH-
Ur_PgYgO&usg=AFQjCNEEu3V_jRDSyIdp0ljbAtOqSqa5Cg&bvm=bv.8507
6809,d.d24&cad=rja
9. http://www.asosai.org
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11. http://www.investinganswers.com/financial-dictionary/financial-statement-
analysis/forensic-auditing-3159
12. https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=1&ved
=0CB0QFjAA&url=http%3A%2F%2Fdoisrpska.nub.rs%2Findex.php%2Fzrefi
s%2Farticle%2Fdownload%2F1462%2F1363&ei=nyLRVNv-IsH-
Ur_PgYgO&usg=AFQjCNEEu3V_jRDSyIdp0ljbAtOqSqa5Cg&bvm=bv.8507
6809,d.d24&cad=rja
13. http://www.finance.gov.mk/files/u10/PRV_DEL-REGULATIVA.pdf
14. http://www.acfe.com
15. https://fedorakg.kg.ac.rs/fedora/get/o:306/bdef:Content/get
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146
1
1.
2.
20 30
30 40
40 50
50 60
60
3.
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10 20
20 30
30
4.
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,
5.
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-
147
6.
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___________________________________________________________
9.
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-
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-
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2
31 2008 ()
( 000 )
2008 2007
93.273 99.598
,
11
12
/
69.730
23.543
/
76.373
23.225
182.428 148.730
13
14
82.381
88.749
/
9.028
1.290
65
980
66.975
71.404
/
6.888
1.290
/
2.173
275.765 248.328
275.765 248.328
15 138.257 137.444
159.898
1.752
/
97
/
160.025
909
/
/
/
-
150
23.491
/
23.491
16 2.907 2.907
2.907
/
2.907
/
17 134.602 97.068
74.749
31.000
/
/
28.853
71.442
25.500
/
/
126
: ., , ,2009 , .334
-
151
3
31 2008 . ()
( 000 )
2008 2007
1.
2.
4
5
225.691
176.243
318.642
259.413
3. (1-2) 49.448 59.229
4.
5.
6.
6
7
18.100
39.200
/
20.000
45.000
/
7. 3-(4+5+6)
(7.852) (5.771)
8. : 8 30.593 2.583
8.1.
8.2.
8.3.
3.055
/
27.538
278
/
2.305
9. : 9 22.577 20.303
9.1.
9.2.
9.3.
4.712
/
17.865
5.012
/
15.291
10. 6+(7.1+7.3)-(8.1+8.3)
10 164 /
11. (8.1+8.3)-(6+7.1+7.3)
/ 23.491
12. / /
-
152
(7.2-8.2)
13. (8.2-7.2)
/ /
14. 31.12. (9+11) (9-12)
164 /
15. 31.12
/ 23.491
16. 67 /
17. (14-15) 97 /
: ., , ,2009 , .333
-
153
4
31 2008 ()
( 000 )
. . 2008
1. /
1.1.
1.2.
97
/
1.3.
(7.759)
2. () (34.956)
2.1.
2.2.
2.3.
2.4.
2.5.
(17.345)
(15.406)
(2.140)
/
(65)
3. ()
37.216
3.1.
3.2.
3.3.
3.4.
3.5.
3.6.
5.500
3.307
28.727
/
/
(318)
4. (5.402)
5.
5.1. () 6.643
-
154
5.2. () /
6. 6.643
7.
7.1.
7.2.
7.3.
/
48
/
8. 48
9. () (1.193)
10. 2.173
11. 980
: ., , ,2009 , .336
-
155
5
( 000 )
1.1.2007 115.400 -8.000 6.008 30.250 143.658
5.357 5.357
-3.800 -3.800
-6.150 -6.150
2007
12.300 12.300
31.12.2007
120.757 -11.800 6.008 36.400 151.365
: ., , , 2008 ,. 31
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