Apgaulių ir klaidų atsiradimą sąlygojančių veiksnių vertinimas

LTStraipsnyje nagrinėjamos ekonominę informaciją iškraipančios tyčinės klaidos ir apgaulės. Pastaruoju metu ne tik Lietuvoje, bet ir visame pasaulyje ypatingas dėmesys yra skiriamas apgaulių išaiškinimui ir jų prevencijai. Reikia pažymėti, kad apgaulės turi didelę neigiamą įtaką įmonių finansinei būklei, jų įvaizdžiui, konkurencingumui ar užsienio investicijų pritraukimui, todėl straipsnyje nagrinėjama problema yra svarbi ne tik įmonės, bet ir šalies mastu. Nors apgaulės ir sukelia dažniausiai tik neigiamus padarinius, paradoksalu, tačiau jų pobūdis nesikeičia jau daugelį metų o ir daugelis klausimų susijusių su apgaulėmis bei jų atsiradimą sąlygojančiais veiksniais, mokslinėje literatūroje yra nepakankamai ištirti. Todėl pasirinktas pagrindinis tyrimo tikslas yra identifikuoti ekonominę informaciją iškreipiančias tyčines klaidas ir apgaules bei nustatyti jų atsiradimą sąlygojančius veiksnius.

ENIt should be noted that fraud has a great negative impact on the financial position of companies, their professionalism, competitiveness or the attraction of foreign investment; as a result the article focuses on the issue which is important not only to companies but at the national level as well. It should be noted, that fraud can significantly distort the economic information provided by companies for their internal or external customers; consequently, these may become misled, which in its turn may lead to the incorrect decisions of business managers, as well as the inaccurate forecasts of activities and perspectives. It is for these reasons that it is essential to identify and eliminate fraud; as a result the main challenge here is the identification and investigation of the determinants of fraud and intentional errors. The Lithuanian scientific works deal with the conditions and events determinants of fraud and errors in the company; the main of them are the following ones: company management activities, integrity and competencies; corporate governance system and organizational structure; inadequate personnel policy; influence of the company macro-environment; extreme tension within the company; unusual and unnecessary transactions; computer-based information systems. However, it should be noted that no universally recognized conditions unequivocally indicating the likelihood of fraud have been noted yet. The conditions distinguished by some authors that are possibly indicating fraud, can only be considered as indications raising the awareness of analysts in choosing the following testing procedures. It is therefore very important to provide as many different conditions, under which various types of fraud may take place, as possible.To achieve this it is also possible to use the fraud risk scales, the elements of which refer to the workers’ motivation for fraud initiation. The first element of the fraud risk scales is the motive, which is usually associated with greed and in certain life situations, such as a sudden increase - with the demand for financial resources, which is determined by debts, bad credits, drugs, alcohol or gambling, personal family problems, and so on. The second element of the fraud risk scales is the possibility, which is treated as an option granted for the employee anticipated to commit a fraud. The third element of the fraud risk scales is the realization, which is seen as a means by which employees justifies the fraudulent behaviour. However, a complex evaluation of the fraud risk scales indicates that only in case of certain personal characteristics, motives and later - the possibility, an employee of the company is willing to make intentional errors or to commit fraud of any other type.