ДЕТЕКЦИЈА НА КРИМИНАЛНИ АКТИВНОСТИ ВО...

.

-

( )

: :

. -

:

380

, 2015

:

. . -

.

:

. . -

.

. . -

.

:__________________

:________________

:

.

,

.

. ,

a ,

.

.

,

. ,

,

.

, ,

.

,

.

.

,

.

:

- , , , .

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.

.

.

:

1. . 1.

?........125

2. . 2.

?.......................................................................................................126

3. . 3.

?..........................................127

4. . 4.

?.........................................................................127

5. . 5.

?..................................128

6. . 6.

?.............................................................................................................129

7. . 7.

,

?...........................................................................................................130

8. . 8.

?..................131

9. . 9.

,

,

,

,

?....................................132

10. . 10.

?.......................................................................................................132

11. . 11.

?..............................................................................133

12. . 12.

?.........................................133

:

.................................................................................1

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

2.5. ...........................................................................................................24

2.6. ...............................................25

2.7. ..............................................................................26

III

,

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

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

4.5.3. ..................................................................................90

V

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

VII

7.1. ................................121

VIII

8.1.

..................................................................................124

..............................................135

.....................................................................141

......................................................................................146

1

.

: , ,

,

. ,

, .

.

.

.

: , , , ,

, .

.

,

.

.

,

.

. ,

.

.

2

. ,

. ,

.

,

.

: , .

.

, ,

.

, .

,

.

,

, ,

,

, ,

: , , ,

.

,

.

,

. ,

.

. ,

.

3

. :

. :

.

: ,

.

.

, ,

.

, ,

. ,

.

, ,

,

.

,

, , ,

. ,

,

, , ,

.

4

I

1.1.

,

,

,

.

1.2.

, , ,

,

, .

1.3.

:

,

,

,

.

:

.

.

5

.

,

,

.

1.4.

,

.

: .

:

.

,

,

,

.

, ,

.

1.5.

,

, ,

,

, .

6

.

, ,

.

7

II

2.1.

,

.

,

-

.

, ,

.

.

1.

,

. ,

.

, ,

, , ,

2.

, ,

,

.

1 0 9, , , 2005, . 462 0 9, , , 2005, . 47

8

.

.

,

, :

;

.

.

.

, . ,

.

, ,

.

.

,

. ,

,

, .

, ,

.

:

, , , , ,

, .

.

, .

,

9

.

,

, . , ,

,

.

,

,

, .

.

, ,

,

.

,

,

.

,

.

.

, , .

10

, ,

3.

:

;

;

;

.

,

.

,

, ,

,

.

,

, .

, ,

, : ,

.

2.1.1. ( )

, ,

.

.

, 4.

3 2003, , , - 104 ., ., , , 2011 , . 3

11

:

. ,

, ,

.

=

= +

,

(

). ,

.

(

)

.

,

.

:

;

5.

.

,

,

.

.

(), :

;

5 http://www.scribd.com/doc/74949524/Prezentacija-Bilans-Na-Sostojba-i-Uspeh

12

6.

.

, .

:

7;

;

8.

, ,

.

e

,

9.

6 http://www.scribd.com/doc/74949524/Prezentacija-Bilans-Na-Sostojba-i-Uspeh7 .8 0 9, , , 2005, . 549 0 9, , , 2005, . 55

13

,

. , , ,

.

:

;

10.

,

.

, .

,

:

, ;

;

;

;

;

;

;

;

;

10 0 9, , , 2005, . 55

14

;

;

11.

. ,

, ,

.

, , , ,

12 ,

( ),

, , ,

, , ,

,

,

,

.

,

. ,

:

() ;

;

;

13.

2.1.2. ( )

,

.

,

11 USAID/Accounting Reform Project, , II, 2002, IV, . 412 . , .13 http://www.scribd.com/doc/74949524/Prezentacija-Bilans-Na-Sostojba-i-Uspeh

15

.

, :

= +

+ =

.

.

, ,

,

.

.

.

. ,

, , ,

,

,

, (

).

,

.

.

( ).

16

, .

,

.

, ,

. ,

,

.

, ,

.

.

.

. ,

,

14.

:

1. 15,

14 0 9, , , 2005, . 6215 0 9, , , 2005, . 62

17

.

, .

2.

16.

,

.

,

,

.

2.1.3.

.

, ,

.

.

:

;

,

, ;

8;

;

,

17.

16 0 9, , , 2005, . 6217 USAID/Accounting Reform Project, , II, 2002, IV, . 6

18

2.1.4.

18

.

7,

.

.

,

.

, ,

.

:

;

.

18 . . , .

19

.1:

: ., , , 2008 ,

. 9

, :

, 19.

, ,

19 http://mk.wikipedia.org/wiki/___

()

/

20

,

.

, ,

.

.

, ,

,

20.

.

:

.

.

, , ,

.

,

.

,

,

,

.

20 http://mk.wikipedia.org/wiki/___

21

2.1.5.

, .

.

:

;

, 21.

,

,

.

,

,

.

.

,

.

.

2.2.

, .. 22,

,

.

21 0 9, , , 2005, . 8122 ( ). , , . , .

22

,

,

.

,

.

23

,

:

,

;

24.

. , .

,

. ,

,

, ,

, , , ,

.

,

23 ( ) .24 2003, , , 27-7

23

,

,

,

,

.

2.3.

.

,

.

, ,

.

, :

, , ,

,

.

. ,

, , , ,

, ,

,

.

.

2.4.

:

.

24

. ,

,

,

.

.

,

,

. ,

,

,

.

.

,

,

.

,

,

.

.

2.5.

.

.

.

.

25

,

.

.

.

. ,

.

,

.

2.6.

,

, , ,

, ,

. ,

.

, .

(

, 70 ),

,

, .

,

,

.

, 1999 .

26

,

, .

2.7.

.

,

,

.

.

. ,

.

,

, ,

, , .

.

,

,

.

,

.

27

III

,

3.1.

(),

25.

,

.

, .

.

,

, ,

.

,

.

,

.

, .

,

,

,

25 IBTCI, III

28

26. ISA (International Standards on

Auditing) ,

27.

,

,

, ,

,

28.

.

,

.

,

,

,

, ,

.

.

3.2.

.

,

120 .

. 1840 1880

, : .

1881 1900 ,

, :

26 http://www.apeiron-uni.eu/lycboardclient/Default.aspx?DepartmentID=9&NewsID=1465727 http://www.apeiron-uni.eu/lycboardclient/Default.aspx?DepartmentID=9&NewsID=1465728 . ., , , 2011 , . 17

29

. 1901 1920 ,

, :

, ,

: .

, 20 ,

,

. 1941 1960 ,

,

, ,

, ,

. ,

,

, .

,

,

.

,

.

,

,

. ,

,

,

,

30

.

,

,

.

:

,

. ,

, , .

3.3.

,

.

, ,

,

.

, ,

,

.

.

,

,

, .

,

,

31

.

,

, .

, ,

.

,

,

,

.

, ,

.

, ,

, .

,

.

3.4.

,

, . ,

.

, - .

.

,

.

. . ,

,

32

.

, .

,

.

, ,

.

,

.

,

, ,

.

,

,

.

,

. ,

,

.

,

. :

, , ,

.

. ,

.

33

,

,

.

,

.

3.5.

,

,

.

,

.

.

, ,

,

.

.

.

, , .

:

.

.

,

,

. ,

, , ,

.

34

, ,

, . ,

,

.

.

, :

;

;

.29

3.6.

,

.

:

1. :

30

,

,

.

.

.

29 , . , . 28/04, . 47830 . - ., , , 2009 ,. 14

35

,

.

.

,

,

.

, :

, , .

,

( ), ,

.

: ,

(); ,

(, ,

, , , ,

, ) ;

,

,

;

,

;

,

;

31.

,

31 ., ., , , 2004 , .15

36

, .

,

.

,

, . ,

,

,

.

. ,

,

.

,

, : , ,

. , ,

.

, ,

. ,

,

.

,

.

, .

,

, .

37

, ,

.

,

, .

.

.

,

.

.

, , :

;

;

, ;

;

32.

2. :

.

,

.

(Auditing Practice Committee APC). APC

32 . - ., , , 2009 ,. 17

38

, , ,

33.

,

, ,

.

,

.

, ,

.

,

,

.

3. :

.

1997

.

.

(),

33 . - ., , , 2009 ,. 18

39

, ,

34.

35 - .

, : ,

, , .

.

,

,

.

,

.

,

, .

. ,

,

,

.

,

,

,

.

34 ., ., , , 2004 , .2235 . - ., , , 2009 ,. 20

40

36.

.

,

.

:

, , ,

;

,

, ,

;

,

,

,

37.

3.7.

,

. ,

,

,

. ,

,

.

,

.

36 , , . 65/97, 70/01, 31/03, 19/04, 73/04, 70/06 133/07, 237 ., ., , , 2004 , .26

41

,

.

.

, ,

.

,

, ,

.

,

. ,

, .

.

3.8.

:

;

;

;

;

;

;

.

42

.

3.9.

.

.

:

;

;

;

;

.

,

.

.

. , ,

.

, , ,

.

.

, .

,

. .

, ,

.

.

,

43

.

.

, : ,

.

.

.. ,

,

,

.

,

.

.

,

.

,

, .

, ,

.

3.9.1.

.

,

.

.

, , ,

.

44

.

.

,

,

.

,

, ,

, . ,

,

.

.

, .

.

:

o

o .

,

,

.

. ,

,

.

, , , ,

,

.

.

. ,

45

, , ,

.

3.9.2.

.

,

.

. , ,

. ,

.

.

.

,

(CPA Certified Public Accountant),

. (AICPA),

.

(CCA Chartered Certified Accountant),

(ACCA).

,

. ,

,

, , .

,

.

Z ,

.

46

,

.

,

,

.

, ,

.

, ,

.

,

,

.

.

,

. ,

, ,

,

.

. .

,

.

.

,

,

,

.

47

3.9.3.

, :

.

, de facto

38.

.

.

, .

.

.

, ,

.

9%

,

.

.

.

,

.

.

.

,

.

.

38 ., , , 2001 , . 63

48

3.10.

.

,

, ,

, .

.

,

.

,

.

,

.

.

,

,

,

.

:

.

(, , .)

, , .

, ( ,

.)

. , , ,

, ,

.

, ,

49

(..

). ;

. ,

,

.

,

;

.

,

(,

, , .)

.

,

;

.

,

,

. ,

,

, ,

, 39.

. ,

, ,

.

,

,

39 . - ., , , 2009 ,. 63

50

, .

:

.

.

, , ,

, .

,

.

. ,

;

. ,

,

( , ,

.). ,

(

) ,

;

.

,

,

;

.

,

. ,

,

51

40.

3.11.

:

;

;

;

()

.

3.11.1.

,

,

41.

,

.

,

. ,

. 300 :

42.

.

.

,

. :

40 ., ., , , 2004 , .3141 . - ., , , 2009 ,. 23942 , , . 92

52

,

43.

, :

,

,

44.

,

,

, .

,

. ,

,

,

.

, ,

,

.

.

,

. 45

43 . - ., , , 2009 ,. 25344 IBTCI, IV45 ( 320).

53

46. ,

.

,

, ,

, ,

.

, ,

:

?

?

?

?47

3.11.2.

:

.

48.

,

. ,

, ,

46 , .47 IBTCI, IV48 IBTCI, IV

54

,

.

.

49 .

.

, .

.

, ,

. ,

.

. ,

, ,

, ,

. ,

,

.

3.11.3.

, ,

.

, , ,

.

,

.

49 ( 400).

55

,

,

, . , ,

.

. ,

.

. ,

,

.

,

,

,

.

.

3.11.4. ()

,

. ,

,

,

.

,

50 ,

, .

(..

50 , .

56

). ,

. ,

,

5152.

3.11.5.

200.02 :

,

,

53.

.

,

, ,

.

,

,

54.

51 , . ( ) . , , .52 IBTCI, IV53 , , . 9254 700 : ; ( ); ; ( ); , ; ; .

57

,

, .

.

3.12.

.

.

.

.

, .

() ,

.

,

.

,

. ,

,

, . :

1. ,

.

. :

.

, .

,

,

.

,

58

.

.

.

,

,

.

,

,

, .

2.

,

. ,

, ,

. ,

, ,

, .

,

.

, , ,

.

, ,

,

. ,

.

, .

.

,

,

59

.

3.

.

.

.

,

.

4.

.

5.

.

, .

60

IV

4.1.

,

,

.

. ,

,

. ,

, .

,

,

,

.

, ,

, , ,

. ,

, .

, .

,

, .

.

, ,

.

61

,

, ,

.

:

, , . ,

,

. , ,

,

,

.

, .

, : , ,

, ,

.

fraud,

.

fraud, ,

,

,

, .

, ,

, , ,

,

,

,

55.

55 ., , , 2010 , . 12

62

,

.

,

.

.

.

4.2.

- ,

,

,

:

56.

4.2.1.

. ,

,

, .

,

:

, , ,

.

,

, , .

56 ., , , 2010 , . 13.

63

57.

fraud

,

. ,

.

.

: , .

.

.

:

.

, ,

58.

4.2.2.

.

Edwin H. Sutherland .

. Sutherland

57 Albrecht, W. Steven., Albrecht, Chad, Fraud Examination & Prevention, Thomson-South-Western, Ohio,2004, . 5.58 .., , , 2011, . 211

64

. ,

,

.

Sutherland. Sutherland

:

,

, ,

,

, ,

, ,

59.

,

.

,

240 :

, ,

,

. ,

,

60.

, ,

,

.

.

, .

59 ., , , 2010 , . 1560 , , . 92

65

.

,

.

.

:

o , ;

o ;

o ;

o .

:

o ;

o ;

o ;

o 61.

, ,

.

:

;

;

- , ;

61 IBTCI, XX, . 133

66

;

62.

4.3.

, .

:

;

;

63.

4.3.1.

. :

, .

:

;

;

;

;

;

64.

62 http://www.finance.gov.mk/files/u10/TME1.pdf63 ., , , 2010 , . 1664 ., , , 2010 , . 16

67

4.3.2.

,

. ,

.

:

.

.

() .

.

65.

.

, . ,

,

, : ,

, ,

.

,

,

. , ,

, :

,

,

.

65 ., , , 2010 , . 19

68

, , ,

, , ,

.

.

, ,

, ,

, ,

, ,

.

,

.

,

, .

:

,

.

,

.

. ,

. ,

.

:

, ,

.

69

4.3.3.

,

. ,

, ,

,

.

. , ,

.

,

.

:

66.

.

.

66 USAID/Accounting Reform Project, , II, 2002, VIII, . 3

70

.

;

.

.

.

,

,

.

.

.

(

).

(

).

,

. ,

;

.

.

. 2:

71

: USAID/Accounting Reform Project, ,

II, 2002, VIII, . 4

,

:

,

. :

,

,

;

()

67.

(

) ,

, , .

, ,

.

ACFE (Association of Certified Fraud Examminers) Joseph T. Wells,

,

,

,

,

.

, ,

,

.

:

, , ;

;

67http://www.horizonti.ekfak.kg.ac.rs/sites/default/files/casopis/2011_1/9_Nemanja_Karapavlovic.pdf

72

;

68.

,

:

;

;

;

69.

,

, ,

,

.

, ,

.

.

,

.

, ,

. , ,

.

68 http://www.finance.gov.mk/files/u10/TME1.pdf69 ., , , 2010 , . 24

73

,

, .

4.3.4.

.

.

. ,

,

, . ,

,

.

,

, ,

. ,

,

. ,

.

, : ,

, , ,

, , , .

4.4.

.

74

.

.

, .

, ,

.

.

,

. Donald Cressey

. 200

.

, :

o ;

o

o 70.

.

. 3:

70 http://www.acfe.com/fraud-triangle.aspx

75

, ..

,

,

. ,

,

. ,

, ,

,

.

4.4.1.

.

, , .

,

( , )

.

( )

. ,

,

, :

, ,

.

:

;

;

;

;

( ,

)71.

71 http://www.acfe.com/fraud-triangle.aspx

76

:

;

;

;

72.

. ,

, 95%

.

. ,

. , :

o ;

o , ;

o ;

o ;

o ;

o 73.

,

, ,

, .

72 ., , , 2010 , . 2573 ., , , 2010 , . 26

77

.

, ,

, .

, : ,

,

.

, ,

.

,

,

.

4.4.2.

,

.

,

.

, :

o

;

o ;

o

;

o ;

78

o ,

o 7475.

,

. ,

, :

o

o 76

,

.

, ,

.

, , 100%

,

,

, .

,

,

,

.

74 , , , . , .75 ., , , 2010 , . 2776 ., , , 2010 , . 27

79

:

1. ;

2. ;

3. ;

4. , , ;

5. 77.

1.

,

.

. ,

, , ,

,

,

.

2.

,

78.

, ,

,

,

.

,

. ,

, ,

77 ., , , 2010 , . 2878 http://www.globusmagazin.com.mk/?ItemID=8D10CA2B7308C5449FF1882073CFDFF7

80

.

,

.

,

,

.

3.

.

, , .

,

.

4. , ,

,

, ,

. ,

,

.

5.

,

,

79.

, .

,

,

.

79 ., , , 2010 , . 29

81

4.4.3.

.

, ,

,

.

.

,

.

ACFE , 88%

.

Cressey,

.

. , , :

;

;

;

;

;

, ;

80.

4.5.

.

, ,

, .

80 ., , , 2010 , . 30

82

, ,

, ,

.

,

()

81.

,

.

.

:

( );

(

,

)

(/)82.

,

, :

;

;

;

.

:

;

81 ., - , , 2011, . 16982 ., - , , 2011, . 171

83

, ;

;

( )

83.

. ,

, ,

, , ,

.

,

. ,

,

.

,

84.

, ,

.

, ,

.

.

83 ., - , , 2011, . 17484 ., - , , 2011, . 175

84

.

, ,

.

.

85.

,

,

.

.

:

-

-

86.

85 ., - , , 2011, . 175

85

, .

4.5.1.

87.

.

, , .

,

, .

:

, : ,

,

.

,

, : , ,

,

.

,

, .

,

,

.

.

.

86 ., ., , , 2010, . 37787 ., - , , 2011, . 269

86

.

.

,

, .

.

.

:

- ,

:

.

, 88.

.

,

.

,

, 89.

88 ., - , , 2011, . 27289 ., - , , 2011, . 272

87

.

,

.

:

();

( );

(

,

);

, . .

;

,

90.

,

.

,

.

,

91.

90 ., - , , 2011, . 27391 ., - , , 2011, . 273

88

4.5.2.

. ,

.

.

:

,

.

.

,

.

, .

.

.

,

:

;

, ,

;

;

;

;

89

92.

, ,

.

.

.

.

, .

:

(

);

;

,

;

;

;

;

93.

,

.

,

92 ., - , , 2011, . 32893 ., - , , 2011, . 329

90

.

4.5.3.

.

,

, .

,

,

.

, :

, , ,

,

, , ,

,

94.

,

. :

() ;

(, )

().

()

.

94 ., - , , 2011, . 306

91

.

,

.

:

- ;

-

- (, .)95.

(, )

,

. ,

, , ,

.

()

.

. :

;

;

;

;

;

;

OFF SHORE ;

;

;

95 ., - , , 2011, . 306

92

;

96.

,

. :

;

;

;

;

;

off shore ;

;

;

, ,

;

;

;

.97.

96 ., - , , 2011, . 31397 ., , , 2010 , . 271

93

V

5.1. ,

, ,

,

. ,

,

.

,

,

, .

.

,

,

, .

, ,

.

,

, ,

,

.

,

. ,

.

, Delloite & Touchea, :

(Deloitte Forensic&Dispute Services),

(Forensic Audit Assistance FAA),

, , ,

94

98. ,

1400 30 .

.

, KPMG,

,

. ,

,

, ,

.

,

,

99.

,

.

5.1.1.

,

,

.

, .

forensic,

. , ,

, .

100.

98 ., , , 2010 , . 18699https://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%2Fzrefis%2Farticle%2Fdownload%2F1462%2F1363&ei=nyLRVNv-IsH-Ur_PgYgO&usg=AFQjCNEEu3V_jRDSyIdp0ljbAtOqSqa5Cg&bvm=bv.85076809,d.d24&cad=rja100 VI Kongres rachunovodza I revizora Crne Gore, Finansijsko izveshtavanje u funkciji unapredzenja poslovnogambijenta u Crnoj Gori, Zbornik radova, 2011 , . 93

95

, ,

.

, ,

.

,

, , .

His Duan Yu( )., Song Ci, 1248

,

. ,

. ,

,

, 101.

, .

,

,

, .

(Institute of forensic

auditors), 2001 ,

,

: , , ,

,

,

102.

Paul Thangamu :

101 VI Kongres rachunovodza I revizora Crne Gore, Finansijsko izveshtavanje u funkciji unapredzenja poslovnogambijenta u Crnoj Gori, Zbornik radova, 2011 , . 94102 ., , , 2010 , . 187

96

103.

ASOSAI (

), :

, ,

,

104.

, ,

:

,

,

105.

5.2.

,

. ,

.

,

, :

;

;

;

.

103 ., , , 2010 , . 187104 http://www.asosai.org105 ., , , 2010 , . 188

97

,

,

,

, .

,

.

,

.

.

,

.

,

.

, , ,

, ,

,

. :

,

, ,

. .

,

, .

98

106

107 108109. ,

, ,

110. ,

. ,

111112.

,

.

.

,

. ,

113.

, ,

.

,

106 100% . , .107 , , , .108 .109 ., , , 2010 , . 194110 ., , , 2010 , . 194111 () , .112 http://www.finance.gov.mk/files/u10/Priracnik_za_finansiska_revizija.pdf113 Bologna, G. Jack, Lindquist, J. Robert, Fraud Auditing and Forensic Accounting, Second edition, JohnWiley&Sons, New Yersey, 1995, . 47

99

, ,

.

.

,

,

. ,

.

, ;

,

, , 114.

,

,

. , ,

,

, .

,

, .

,

,

. : , , ,

, ,

115.

114 http://www.finance.gov.mk/files/u10/Priracnik_za_finansiska_revizija.pdf115 ., , , 2010 , . 193

100

1.

.

.

2.

.

,

.

3.

,

.

. ,

.

4.

,

.

,

,

.

.4:

: ., , , 2010 , . 194

5.3.

.

101

. ,

, ,

, ,

.

,

,

.

, .

, . ,

,

.

:

.

, .

,

.

, ,

:

o ;

o ;

o ;

102

o

o , ..

.

1.

.

. ,

. ,

.

.

2.

.

, ,

( , ).

3.

(

), .

4.

. ,

, . ,

, ,

: ,

.

103

5. , ..

, modus operandi

,

.

.

,

,

. ,

, ,

,

, ,

, .

, ,

, .

,

.

,

.

5.4. a

.

.

, 116.

116 http://www.investinganswers.com/financial-dictionary/financial-statement-analysis/forensic-auditing-3159

104

, .

,

.

.

, .

. ,

,

, , ,

, .

.

law enforcement ,

, ,

.

,

.

,

.

5.4.1.

, ,

,

, , .

, , .

,

.

105

.

,

.

.

.

, .

, , ,

.

, ,

, .

,

,

.

,

.

.

,

,

.

.

, .

.

106

,

: , ,

117.

,

.

5.4.2.

,

. , ,

:

;

;

;

118.

,

IFAC

117https://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%2Fzrefis%2Farticle%2Fdownload%2F1462%2F1363&ei=nyLRVNv-IsH-Ur_PgYgO&usg=AFQjCNEEu3V_jRDSyIdp0ljbAtOqSqa5Cg&bvm=bv.85076809,d.d24&cad=rja118https://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%2Fzrefis%2Farticle%2Fdownload%2F1462%2F1363&ei=nyLRVNv-IsH-Ur_PgYgO&usg=AFQjCNEEu3V_jRDSyIdp0ljbAtOqSqa5Cg&bvm=bv.85076809,d.d24&cad=rja

107

,

(IFAC)119.

.

,

. ,

, .

.

, , ,

, ,

120.

.

, ,

.

.

, ,

.

. ,

,

.

.

119 , , . 79/ 2005120 http://www.finance.gov.mk/files/u10/PRV_DEL-REGULATIVA.pdf

108

.

,

.

.

5.5. ,

.

.

, .

. ,

,

. .

,

.

Jack G. Bologna Robert J. Lindquist,

121

122.

(AICPA),

:

121 , () .122 Bologna, G. Jack, Lindquist, J. Robert, Fraud Auditing and Forensic Accounting, Second edition, JohnWiley&Sons, New Yersey, 1995, . 47

109

,

123.

(ACFE),

:

,

, ,

, , ,

,

124.

,

,

,

125.

, .

,

,

.

, ,

,

.

,

,

,

.

,

, .

123 ., , , 2010 , . 179124 http://www.acfe.com125 ., , , 2010 , . 179

110

, ,

, ,

,

,

.

.

,

. ,

, ,

.

.

:

;

;

;

,

, ..

126.

5.5.1.

Meyer Sefton 1817

.

1946 a Maurice E. Peloubet. , Francis C.

Dykeman 1982 .

126 https://fedorakg.kg.ac.rs/fedora/get/o:306/bdef:Content/get

111

:

1982 Francis C. Dykeman Forensic Accounting: The

Accountants as an Expert Witness;

1986

(AICPA) Practice Aid, 6

,

, , , ;

1988

(ACFE);

1988

,

;

1992

(American College of Forensic Examiners);

1997

2000 Journal of Forensic Accounting, Auditing, Fraud

and Txation127.

,

, ,

. , ,

20 .

,

21 , 19

, 20 .

. ,

,

,


112

,

.

, .

:

(Association of Certified

Fraud Examiners);

(American College of Forensic

Examiners);

(Association of Certified Fraud

Specialists);

(National Association of

Certified Valuation Analysts);

(American Institute of

Certified Public Accountants) 128 .

5.6.

, ,

. ,

.

.

,

, :

:

,


113

.

.

,

.

: ,

, ... ,

.

,

, .

:

,

. ,

. ,

, .

/:

,

.

.

,

.

, ,

, .

, .

114

, : , , , ,

, , ,

.

,

, ,

.

5.7.

, ,

.

, ,

, , , , ,

,

: , , , ,

,

.

: , , , ,

, . ,

. , ,

, ,

.

. ,

Howard Schilit,

.

, :

;

() ;

;

;

;

115

129.

.

,

.

.

, :

:

;

.

:

;

.


116

. 5:

: ., , , 2010 , . 185

1.

,

.

,

.

, :

.

1.1.

.

-

117

,

.

,

20 ,

.

130.

,

,

.

,

, .

1.2.

, ,

,

.

,

.

2.

AICPA ,

:

131.

,

.

: ,

.

130 ., , , 2010 , . 182131 ., , , 2010 , . 183

118

2.1.

. ,

, .

2.2.

, , , ,

, .

, ,

.

2.3.

, ,

,

.

119

VI

6.1.

,

.

,

.

, .

,

,

.

6.2.

,

, . ,

. ,

.

. ,

,

,

.

,

120

,

.

,

, ,

.

121

VII

7.1.

, 42

27.08.2008 ,

55,

,

.

55 :

1. -

2007

2008 .

2.

122

2007 2008 .

3.

,

.

28. 8. 2008 14. 9. 2008

564

,

15

.

.

15 :

1. (4)

55,

2. ,

3.

, 42,

4.

55.

,

123

.

,

,

55, 29.12.2006

24.8.2008 ,

,

,

,

32.270,83

,

64 357

,

.

, 29.12.2006

24.08.2008 ,

, ,

,

,

.

25.9.2008

,

156

: ., , , 2010 , . 292

124

VIII

8.1.

.

, .

.

. .

.

,

,

,

.

19.02.2015 28.03.2015 .

23 : ,

. 10 , 13 ,

43,5% , 56,5% . 6 26%

20 30 , 9 39% 30 40 , 7 31%

40 50 1 4% 60 .

, 11 48% 10 , 8 35% 10 20

, 3 13% 20 30 , 1

4% 30 .

?,

21 92%,

125

, .

1 .

. 1:

?

,

, .

?, 1

, 9 , 11

2

.

4%

92%

4%

?

, ,

126

2:

?

,

.

?, 9 ,

12 , 2 ,

.

, ,

.

4%

39%

48%

9%

?

127

3:

?

4:

?

39%

52%

9%

?

35%

65%

?

128

,

.

.

,

, .

?, :

, ,

: ,

, ,

.

5:

?

. , ,

, ,

35%

30%

35%

?

129

, ,

,

,

.

.

6:

?

,

. ,

.

30%

61%

9%

?

130

7: ,

?

. 100%

.

.

.

, .

. , ,

.

.

96%

4%

,

?

131

8:

?

,

.

.

.

, .

, ,

, ,

.

83%

4% 13%

?

132

9:

, ,

,

,

?

10: ?

74%

17%9%

,

,

,

83%

17%

?

133

11:

?

12:

?

79%

4%17%

?

83%

17%

?

134

, .

, ,

,

.

,

,

. ,

,

.

135

.

. ,

, .

,

.

.

,

.

,

.

.

.

,

. ,

, ,

,

.

.

,

.

,

:

136

1.

.

. ,

.

,

.

2.

,

. ,

,

.

, ,

. ,

. ,

,

.

3. ,

. ,

. ,

, , ,

,

,

.

4.

.

, ,

.

137

,

.

5.

. ,

,

.

.

.

, ,

.

6. ,

, ,

.

.

,

.

,

, .

,

,

.

,

.

.

,

, .

7.

, ,

138

. ,

, .

,

.

,

.

,

.

,

.

,

, ,

.

,

. ,

, .

, ,

, ,

. ,

.

, .

, , .

139

.

.

,

.

.

, ,

,

.

.

, ,

.

, .

,

,

.

,

.

, .

140

.

, , , ,

.

141

1. Albrecht W. Steven., Albrecht Chad., Fraud Examination & Prevention,

Thomson-South-Western, Ohio, 2004

2. ., ,

XII , ,

, , 2000

3. ., , , 2008

4. ., ., ., ,

, 2009

5. ., , ,

1997

6. ., ., ,

, 2004

7. Bologna G. Jack., Lindquist J. Robert., Fraud Auditing and Forensic

Accounting, Second edition, John Wiley & Sons, New Yersey, 1995

8. ., , , 2001

9. ., ,

, 2003

10.Graham B., Meredith S. B., The interpretation of Financial Statements,

, , 2003

11. ., ,

,

, , 2010

12. ., ., ,

, 2004

142

13. ., ,

, 2007

14. IBTCI

15.VI Kongres racunovodza i revizora Crne Gore, Finansijsko izveshtavanje u

funkciji unapredzenja poslovnog ambijenta u Crnoj Gori, Zbornik radova, 2011

godina

16. ., ., ,

, 2011

17. ., ., ,

, 2010

18. . ., , , 2009

19. . ., , , 2011

20. ., ., ,

, 1995

21. 2003,

,

, 2003

22. , ,

, , 1997

23. , ,

, 1998

24. .,

, ,

, , 2003

25. ., , ,

2008

26. ., ,

, 2009

143

27. ., ,

, 2004

28. ., , , 2007

29. ., , , 2008

30. ., -

, , 2011

31. .,

, ,

, 2012

32. ., , , 2010

33.

0 9, , , 2005

34. ., , ,

2005

35. . ., , , 2002

36. ., , , 1993

37. ., , , 1998

38. ., , ,

2010

39. ., , ,

2001

40. ., ,

, 1984

41. ., .,

, , , 1975

144

42. USAID/Accounting Reform Project,

, II, 2002

43. ., , , , 1992

44. White G. I., Sondhi A. C., Fried P., The Analysis and Use of Financial

Statements, , 2003

1. , . , . 65/97, 70/01, 31/03,

19/04, 73/04, 70/06 133/07.

2. , .

, . 145 05.11.2010

3. , . , . 79/2005

4. , .

, . 103/08 19.08.2008

5. ,

. , . 32/97 09.07.1997

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

5. http://www.horizonti.ekfak.kg.ac.rs/sites/default/files/casopis/2011_1/9_Nema

nja_Karapavlovic.pdf

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

10. http://www.finance.gov.mk/files/u10/Priracnik_za_finansiska_revizija.pdf

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

146

1

1.

2.

20 30

30 40

40 50

50 60

60

3.

10

10 20

20 30

30

4.

?

,

,

5.

?

147

6.

?

7.

?

8. ?

___________________________________________________________

9.

?

10.

?

11. ,

?

148

12.

?

13.

, ,

,

,

?

14. ?

15.

?

16.

?

149

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

ДЕТЕКЦИЈА НА КРИМИНАЛНИ АКТИВНОСТИ ВО...

Documents