Testiranje otpornosti poduzeća, Due diligence, forenzično računovodstvo

Due diligence, forenzično računovodstvo i testiranje otpornosti poduzeća (poslovna sigurnost poduzeća)


Postupkom due diligenca provodi se na zahtjev korisnika dubinsko snimanje određenog poduzeća ili grupe poduzeća. Njime se analiziraju ne samo prošli događaji, već konačni zaključak može sadržavati projekcije za budućnost. Revizija poduzeća je pri tome samo jedan dio due diligencea i revizija je uređena Zakonom o reviziji dok se prema našoj praksi proces due diligencea uvijek ima posebne zahtjeve nalogodavatelja.

Forenzično računovodstvo provodi se prema zahtjevu nalogodavatelja najčešće u dijelu vlastitog poduzeća ili u poduzeću koje je predmet preuzimanja. Ovdje je cilj otkriti potencijalne prijevare ili nepravilnosti u jednom od idućih segmenata u poduzeću: računovodstvo složenih transakcija, forenzika PDV-a i novčanih tijekova, forenzika financijskih izvještaja (bilanca, račun dobiti i gubitka, novčani tok), sudska vještačenja i stečajevi, zaštita tržišnog natjecanja, ekonomske vrijednosti procjene imovine, računalna forenzika i korporativna sigurnost.

 

Testiranje otpornosti poduzeća (poslovna sigurnost poduzeća) provodi se na zahtjev nalogodavatelja i njime se putem indikatora utjecaja na dobit, vremena trajanja i obuhvaćenosti poduzeća kriznim situacijama prikazuje kolika je otpornost poduzeća na određenu kriznu situaciju. Ovu uslugu moguće je naručiti za samo određenu grupu kriznih situacija ili za sve krizne situacije.

Praksa je pokazala da poduzeća često testiraju otpornost na određene krizne situacije kako bi se lakše odlučila kod kojih kriznih situacija će se koristiti dodatno osiguranje, a koje krizne situacije samo poduzeće može amortizirati. Također, nalogodavatelji često koriste ovaj oblik testiranja prilikom spajanja i preuzimanja poduzeća s ciljem detektiranja razine rizika svakog pojedinog segmenta poduzeća. U nastavku su prikazane najčešće krizne situacije prema kategorijama rizika.

Key project d.o.o. trenutno provodi fazu komercijalizacije proizvoda koji se odnosi na poslovnu otpornost poduzeća. Više na: https://bresilience.eu/. Specijalizacije razvoja novog proizvoda primarno je u prvoj fazi vezana na građevinski i turstički sektor.

 

Podjela kriznih situacija:

Eksterne krizne situacije

  • Prirodne katastrofe: poplave, potresi, suše, odroni zemlje, pandemije, epidemije i požari.
  • Strateški rizici: organizirani kriminal, prilikom izazvan kriminal, socijalna pitanja, politička stabilnost, špijunaža i krivotvorenje, terorizam, evakuacije i reputacijski rizik.
  • Operativni rizici: rizici u lancu nabave, tečajne razlike, pojava novih tehnologija, supstituti, promjena navika kupaca, promjene u poslovnoj okolini (spajanja i preuzimanja).

Interne krizne situacije

  • Nenamjerni događaji: slučajan gubitak datoteka, kvar na računalu, prometne nezgode, tehnološke krize (kvar na postrojenju, problemi sa softverom) i nestanak struje.
  • Namjerni događaji: sabotaža, brisanje podataka, otmice i otkupnine, razbojstva i pljačke, uhićenje i pritvor, prijevare i korupcija, demonstracije i nemiri, bojkoti i štrajkovi te širenje glasina.

Projekt je sufinancirala Europska unija iz Europskog fonda za regionalni razvoj

Sadržaj publikacije/emitiranog materijala isključiva je odgovornost Key Project d.o.o.

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ErrorException (E_NOTICE)
ob_end_flush(): failed to send buffer of zlib output compression (0) ErrorException thrown with message "ob_end_flush(): failed to send buffer of zlib output compression (0)" Stacktrace: #3 ErrorException in /home/kprojecteu/public_html/vendor/symfony/http-foundation/Response.php:1219 #2 ob_end_flush in /home/kprojecteu/public_html/vendor/symfony/http-foundation/Response.php:1219 #1 Symfony\Component\HttpFoundation\Response:closeOutputBuffers in /home/kprojecteu/public_html/vendor/symfony/http-foundation/Response.php:381 #0 Symfony\Component\HttpFoundation\Response:send in /home/kprojecteu/public_html/public/index.php:58
3
ErrorException
/vendor/symfony/http-foundation/Response.php1219
2
ob_end_flush
/vendor/symfony/http-foundation/Response.php1219
1
Symfony\Component\HttpFoundation\Response closeOutputBuffers
/vendor/symfony/http-foundation/Response.php381
0
Symfony\Component\HttpFoundation\Response send
/public/index.php58
/home/kprojecteu/public_html/vendor/symfony/http-foundation/Response.php
    {
        return \in_array($this->statusCode, [204, 304]);
    }
 
    /**
     * Cleans or flushes output buffers up to target level.
     *
     * Resulting level can be greater than target level if a non-removable buffer has been encountered.
     *
     * @final
     */
    public static function closeOutputBuffers(int $targetLevel, bool $flush)
    {
        $status = ob_get_status(true);
        $level = \count($status);
        $flags = PHP_OUTPUT_HANDLER_REMOVABLE | ($flush ? PHP_OUTPUT_HANDLER_FLUSHABLE : PHP_OUTPUT_HANDLER_CLEANABLE);
 
        while ($level-- > $targetLevel && ($s = $status[$level]) && (!isset($s['del']) ? !isset($s['flags']) || ($s['flags'] & $flags) === $flags : $s['del'])) {
            if ($flush) {
                ob_end_flush();
            } else {
                ob_end_clean();
            }
        }
    }
 
    /**
     * Checks if we need to remove Cache-Control for SSL encrypted downloads when using IE < 9.
     *
     * @see http://support.microsoft.com/kb/323308
     *
     * @final
     */
    protected function ensureIEOverSSLCompatibility(Request $request)
    {
        if (false !== stripos($this->headers->get('Content-Disposition'), 'attachment') && 1 == preg_match('/MSIE (.*?);/i', $request->server->get('HTTP_USER_AGENT'), $match) && true === $request->isSecure()) {
            if ((int) preg_replace('/(MSIE )(.*?);/', '$2', $match[0]) < 9) {
                $this->headers->remove('Cache-Control');
            }
        }
Arguments
  1. "ob_end_flush(): failed to send buffer of zlib output compression (0)"
    
/home/kprojecteu/public_html/vendor/symfony/http-foundation/Response.php
    {
        return \in_array($this->statusCode, [204, 304]);
    }
 
    /**
     * Cleans or flushes output buffers up to target level.
     *
     * Resulting level can be greater than target level if a non-removable buffer has been encountered.
     *
     * @final
     */
    public static function closeOutputBuffers(int $targetLevel, bool $flush)
    {
        $status = ob_get_status(true);
        $level = \count($status);
        $flags = PHP_OUTPUT_HANDLER_REMOVABLE | ($flush ? PHP_OUTPUT_HANDLER_FLUSHABLE : PHP_OUTPUT_HANDLER_CLEANABLE);
 
        while ($level-- > $targetLevel && ($s = $status[$level]) && (!isset($s['del']) ? !isset($s['flags']) || ($s['flags'] & $flags) === $flags : $s['del'])) {
            if ($flush) {
                ob_end_flush();
            } else {
                ob_end_clean();
            }
        }
    }
 
    /**
     * Checks if we need to remove Cache-Control for SSL encrypted downloads when using IE < 9.
     *
     * @see http://support.microsoft.com/kb/323308
     *
     * @final
     */
    protected function ensureIEOverSSLCompatibility(Request $request)
    {
        if (false !== stripos($this->headers->get('Content-Disposition'), 'attachment') && 1 == preg_match('/MSIE (.*?);/i', $request->server->get('HTTP_USER_AGENT'), $match) && true === $request->isSecure()) {
            if ((int) preg_replace('/(MSIE )(.*?);/', '$2', $match[0]) < 9) {
                $this->headers->remove('Cache-Control');
            }
        }
/home/kprojecteu/public_html/vendor/symfony/http-foundation/Response.php
    {
        echo $this->content;
 
        return $this;
    }
 
    /**
     * Sends HTTP headers and content.
     *
     * @return $this
     */
    public function send()
    {
        $this->sendHeaders();
        $this->sendContent();
 
        if (\function_exists('fastcgi_finish_request')) {
            fastcgi_finish_request();
        } elseif (!\in_array(\PHP_SAPI, ['cli', 'phpdbg'], true)) {
            static::closeOutputBuffers(0, true);
        }
 
        return $this;
    }
 
    /**
     * Sets the response content.
     *
     * Valid types are strings, numbers, null, and objects that implement a __toString() method.
     *
     * @param mixed $content Content that can be cast to string
     *
     * @return $this
     *
     * @throws \UnexpectedValueException
     */
    public function setContent($content)
    {
        if (null !== $content && !\is_string($content) && !is_numeric($content) && !\is_callable([$content, '__toString'])) {
            throw new \UnexpectedValueException(sprintf('The Response content must be a string or object implementing __toString(), "%s" given.', \gettype($content)));
Arguments
  1. 0
    
  2. true
    
/home/kprojecteu/public_html/public/index.php
 
/*
|--------------------------------------------------------------------------
| Run The Application
|--------------------------------------------------------------------------
|
| Once we have the application, we can handle the incoming request
| through the kernel, and send the associated response back to
| the client's browser allowing them to enjoy the creative
| and wonderful application we have prepared for them.
|
*/
 
$kernel = $app->make(Illuminate\Contracts\Http\Kernel::class);
 
$response = $kernel->handle(
    $request = Illuminate\Http\Request::capture()
);
 
$response->send();
 
$kernel->terminate($request, $response);
 

Environment & details:

empty
empty
empty
empty
empty
Key Value
CONTEXT_DOCUMENT_ROOT
"/home/kprojecteu/public_html"
CONTEXT_PREFIX
""
DOCUMENT_ROOT
"/home/kprojecteu/public_html"
GATEWAY_INTERFACE
"CGI/1.1"
H2PUSH
"off"
H2_PUSH
"off"
H2_PUSHED
""
H2_PUSHED_ON
""
H2_STREAM_ID
"1"
H2_STREAM_TAG
"16412-8-1"
HTTP2
"on"
HTTPS
"on"
HTTP_ACCEPT
"text/html,application/xhtml+xml,application/xml;q=0.9,*/*;q=0.8"
HTTP_ACCEPT_ENCODING
"gzip"
HTTP_ACCEPT_LANGUAGE
"en-US,en;q=0.5"
HTTP_CDN_LOOP
"cloudflare"
HTTP_CF_CONNECTING_IP
"3.233.221.90"
HTTP_CF_IPCOUNTRY
"US"
HTTP_CF_RAY
"83319a4cf8700939-FRA"
HTTP_CF_VISITOR
"{"scheme":"https"}"
HTTP_HOST
"mail.kproject.eu:8443"
HTTP_USER_AGENT
"CCBot/2.0 (https://commoncrawl.org/faq/)"
HTTP_X_FORWARDED_FOR
"3.233.221.90"
HTTP_X_FORWARDED_PROTO
"https"
HTTP_X_HTTPS
"1"
PATH
"/bin:/usr/bin"
QUERY_STRING
""
REDIRECT_H2PUSH
"off"
REDIRECT_H2_PUSH
"off"
REDIRECT_H2_PUSHED
""
REDIRECT_H2_PUSHED_ON
""
REDIRECT_H2_STREAM_ID
"1"
REDIRECT_H2_STREAM_TAG
"16412-8-1"
REDIRECT_HTTP2
"on"
REDIRECT_HTTPS
"on"
REDIRECT_REDIRECT_H2PUSH
"off"
REDIRECT_REDIRECT_H2_PUSH
"off"
REDIRECT_REDIRECT_H2_PUSHED
""
REDIRECT_REDIRECT_H2_PUSHED_ON
""
REDIRECT_REDIRECT_H2_STREAM_ID
"1"
REDIRECT_REDIRECT_H2_STREAM_TAG
"16412-8-1"
REDIRECT_REDIRECT_HTTP2
"on"
REDIRECT_REDIRECT_HTTPS
"on"
REDIRECT_REDIRECT_SCRIPT_URI
"https://mail.kproject.eu:8443/hr/testiranje-otpornosti-poduzeca-due-diligence-forenzicno-racunovodstvo"
REDIRECT_REDIRECT_SCRIPT_URL
"/hr/testiranje-otpornosti-poduzeca-due-diligence-forenzicno-racunovodstvo"
REDIRECT_REDIRECT_SSL_TLS_SNI
"mail.kproject.eu"
REDIRECT_REDIRECT_STATUS
"200"
REDIRECT_REDIRECT_UNIQUE_ID
"ZXUPxyedfrLZFN8F_BkgOgAABBY"
REDIRECT_SCRIPT_URI
"https://mail.kproject.eu:8443/hr/testiranje-otpornosti-poduzeca-due-diligence-forenzicno-racunovodstvo"
REDIRECT_SCRIPT_URL
"/hr/testiranje-otpornosti-poduzeca-due-diligence-forenzicno-racunovodstvo"
REDIRECT_SSL_TLS_SNI
"mail.kproject.eu"
REDIRECT_STATUS
"200"
REDIRECT_UNIQUE_ID
"ZXUPxyedfrLZFN8F_BkgOgAABBY"
REDIRECT_URL
"/public/hr/testiranje-otpornosti-poduzeca-due-diligence-forenzicno-racunovodstvo"
REMOTE_ADDR
"3.233.221.90"
REMOTE_PORT
"46264"
REQUEST_METHOD
"GET"
REQUEST_SCHEME
"https"
REQUEST_URI
"/hr/testiranje-otpornosti-poduzeca-due-diligence-forenzicno-racunovodstvo"
SCRIPT_FILENAME
"/home/kprojecteu/public_html/public/index.php"
SCRIPT_NAME
"/public/index.php"
SCRIPT_URI
"https://mail.kproject.eu:8443/hr/testiranje-otpornosti-poduzeca-due-diligence-forenzicno-racunovodstvo"
SCRIPT_URL
"/hr/testiranje-otpornosti-poduzeca-due-diligence-forenzicno-racunovodstvo"
SERVER_ADDR
"139.162.184.39"
SERVER_ADMIN
"[email protected]"
SERVER_NAME
"mail.kproject.eu"
SERVER_PORT
"8443"
SERVER_PROTOCOL
"HTTP/2.0"
SERVER_SIGNATURE
""
SERVER_SOFTWARE
"Apache"
SSL_TLS_SNI
"mail.kproject.eu"
TZ
"UTC"
UNIQUE_ID
"ZXUPxyedfrLZFN8F_BkgOgAABBY"
PHP_SELF
"/public/index.php"
REQUEST_TIME_FLOAT
1702170567.716
REQUEST_TIME
1702170567
argv
[]
argc
0
APP_NAME
"Key Project"
APP_ENV
"production"
APP_KEY
"base64:GGcusTQeQUrGMsb2L+E7k1Uqeqn0UJ/yau7MuWrpHEM="
APP_DEBUG
"true"
APP_URL
"http://kproject.eu"
LOG_CHANNEL
"stack"
DB_CONNECTION
"mysql"
DB_HOST
"127.0.0.1"
DB_PORT
"3306"
DB_DATABASE
"kproject_vd2"
DB_USERNAME
"kproject_vd2"
DB_PASSWORD
"zMlPSk12Sn4j"
BROADCAST_DRIVER
"log"
CACHE_DRIVER
"file"
QUEUE_CONNECTION
"sync"
SESSION_DRIVER
"file"
SESSION_LIFETIME
"120"
REDIS_HOST
"127.0.0.1"
REDIS_PASSWORD
"null"
REDIS_PORT
"6379"
MAIL_DRIVER
"sendmail"
MAIL_HOST
"smtp.mailtrap.io"
MAIL_PORT
"2525"
MAIL_USERNAME
"null"
MAIL_PASSWORD
"null"
MAIL_ENCRYPTION
"null"
MAIL_FROM_ADDRESS
"[email protected]"
MAIL_FROM_NAME
"Key Project"
AWS_ACCESS_KEY_ID
""
AWS_SECRET_ACCESS_KEY
""
AWS_DEFAULT_REGION
"us-east-1"
AWS_BUCKET
""
PUSHER_APP_ID
""
PUSHER_APP_KEY
""
PUSHER_APP_SECRET
""
PUSHER_APP_CLUSTER
"mt1"
MIX_PUSHER_APP_KEY
""
MIX_PUSHER_APP_CLUSTER
"mt1"
RECAPTCHA_SITE_KEY
"6LdtDNsUAAAAADWxgZjRtRT42lQUaX2O0Qm6gSWr"
RECAPTCHA_SECRET_KEY
"6LdtDNsUAAAAALIB03aAWpFkyhbn7r6Oz_35JAT0"
GOOGLE_MAPS
"AIzaSyAmvejUfG83-ie8XRSpgmdEL4ZcTT1Eiu4"
GOOGLE_ANALYTICS
"UA-101195555-12"
ANALYTICS_VIEW_ID
"212705540"
Key Value
APP_NAME
"Key Project"
APP_ENV
"production"
APP_KEY
"base64:GGcusTQeQUrGMsb2L+E7k1Uqeqn0UJ/yau7MuWrpHEM="
APP_DEBUG
"true"
APP_URL
"http://kproject.eu"
LOG_CHANNEL
"stack"
DB_CONNECTION
"mysql"
DB_HOST
"127.0.0.1"
DB_PORT
"3306"
DB_DATABASE
"kproject_vd2"
DB_USERNAME
"kproject_vd2"
DB_PASSWORD
"zMlPSk12Sn4j"
BROADCAST_DRIVER
"log"
CACHE_DRIVER
"file"
QUEUE_CONNECTION
"sync"
SESSION_DRIVER
"file"
SESSION_LIFETIME
"120"
REDIS_HOST
"127.0.0.1"
REDIS_PASSWORD
"null"
REDIS_PORT
"6379"
MAIL_DRIVER
"sendmail"
MAIL_HOST
"smtp.mailtrap.io"
MAIL_PORT
"2525"
MAIL_USERNAME
"null"
MAIL_PASSWORD
"null"
MAIL_ENCRYPTION
"null"
MAIL_FROM_ADDRESS
"[email protected]"
MAIL_FROM_NAME
"Key Project"
AWS_ACCESS_KEY_ID
""
AWS_SECRET_ACCESS_KEY
""
AWS_DEFAULT_REGION
"us-east-1"
AWS_BUCKET
""
PUSHER_APP_ID
""
PUSHER_APP_KEY
""
PUSHER_APP_SECRET
""
PUSHER_APP_CLUSTER
"mt1"
MIX_PUSHER_APP_KEY
""
MIX_PUSHER_APP_CLUSTER
"mt1"
RECAPTCHA_SITE_KEY
"6LdtDNsUAAAAADWxgZjRtRT42lQUaX2O0Qm6gSWr"
RECAPTCHA_SECRET_KEY
"6LdtDNsUAAAAALIB03aAWpFkyhbn7r6Oz_35JAT0"
GOOGLE_MAPS
"AIzaSyAmvejUfG83-ie8XRSpgmdEL4ZcTT1Eiu4"
GOOGLE_ANALYTICS
"UA-101195555-12"
ANALYTICS_VIEW_ID
"212705540"
0. Whoops\Handler\PrettyPageHandler