Organizacijų vidinė kontrolė : klastočių rizikos valdymas

LTStraipsnyje nagrinėjama finansinių klastočių, aptinkamų Lietuvos įmonių finansinėje apskaitoje, rūšys, metodai ir reikšmingumas. Pateikiama reikšmingiausių klastočių priežastinės analizės rezultatai bei jų rizikos minimizavimo metodai. Straipsnio pabaigoje akcentuojama organizacijų vidinės kontrolės sistemos svarba kovojant su finansinėmis klastotėmis, pateikiama jos pagrindiniai sudėtiniai komponentai bei kontrolės aplinkos svarbos analizė. [Iš leidinio]Reikšminiai žodžiai: Finansinės klastotės; Finansinė apskaita; Vidinės kontrolės sistema; Financial fraud; Financial accounting books; Internal control system.

ENThe article is focusing on the analysis of financial fraud which is detected in the accounting books of Lithuanian companies. The study could be divided into three main parts: definitions and situation review, description of fraud methodologies, and the last part provides description of the basic elements of sound internal control system and its importance. The first part of the article describes the two possible kinds of misstatements of financial statements: mistake and fraud. The analysis object of the article is fraud made by companies' employees as well as indirectly related third parties. Fraud is defined in the article as intentional falsification of documents and accounting entries, misappropriation of assets, transactions in collusion, concealed documents of transactions, omission of its data in accounting records, fictitious entries, intentional nonobservance of accounting principles. Additionally, the results of fraud investigation in US for comparison purposes are presented in this section. The results of the study of the financial statements of thirty Lithuanian companies as well as auditors' questionnaire are presented in the second part. The main fraud methods (economically unreasonable price, falsification of documents and accounting entries, physical theft, and illegal payment receiver) are described at the end of the second part. Based on the fraud analysis results, the design, key components and objectives of internal control system are discussed in the third part of the article. At the end of the article basic objectives (authorisation, recording, safeguarding and accounting) of internal control system are discussed in more details as well as review of a company's culture and control environment is provided.Sound internal control system formally documented is recommended to be implemented in each company in order to control financial fraud and mistakes in financial statements. Such system in future could be developed into preventive risk management system. [From the publication]