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Detection of Fraud in Audit and Forensic Investigation
Kupková, Barbora ; Králíček, Vladimír (advisor) ; Molín, Jan (referee)
Economic crime is always actual theme, even more when economy finds itself in crisis. It is a well-known fact, that in such times fraud risk increases even inside organizations. This thesis is dealing with economic crime from the perspective of auditor and fraud examiner and likewise in the terms of Czech criminal law. Fraud, as both professions call economic criminality, implies higher costs for organizations, that's why both private and government sector organizations strives to fight it. Statutory audit is being perceived as one of the means to detect fraud. But statutory audit often fails to satisfy these expectations, for it's objective is only in auditor's opinion to express, that financial statement doesn't contain material misstatement. Detecting fraud is a responsibility of the entity. As a result of discrepancies in concept of this responsibility between public and auditors arises expectation gap, which is one of the problems distinctly revealed in the beginning of the financial crisis, when big companies, whose financial statements were verified by auditor's unqualified opinion, found themselves in trouble. In this context the thesis specifies auditor's responsibility in the wording of International Standards on Auditing and Czech law. As more efficient anti-fraud means the forensic audit is being used, the thesis compares it with statutory audit especially in terms of detecting fraud.
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Development of crime in the Czech Republic by sex with focus on the economic crime
Nedbalová, Tereza ; Šimková, Martina (advisor) ; Jeřábková, Věra (referee)
The aim of this thesis is to provide the truest picture of general and economic crime in the Czech Republic. The crime will be viewed in several ways. First, in terms of the recorded criminal activities, which are providing the information nearest the real crime, and also in terms of number of the prosecuted, the accused and the convicted persons, which are data providing further insights into the structure of crime according to demographic characteristics of the offenders. In the theoretical part, there will be described basic criminogenic factors affecting the situation, structure and development of crime for even more comprehensive picture of crime. The analytical part is divided into two parts. The first part is given to situation, structure and development of the overall crime (usually by particular types of crime) and its deeper analysis by gender, age, education and marital status of the offenders. The second part deals with the economic crime and its development by gender.
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The cases of the accounting frauds published in media
Špirit, Zbyněk ; Pelák, Jiří (advisor) ; Molín, Jan (referee)
This thesis focuses on the problems of the accounting fraud published in media. The first chapter describes the basic concepts of economic crime and its statistical development in the Czech Republic. The second and third chapters define the types of fraudulent action and its used methods on the theoretical basis. The fourth part creates a practical analysis of the accounting fraud. There is used the monitoring of media reports, which serve as a view of accounting manipulations.
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Manipulation of accounting in case law
Černá, Irena ; Pelák, Jiří (advisor) ; Kasimová, Monika (referee)
Diploma thesis is focused on styles, methods and impacts of fraudulent accounting. There is used case -- low of Czech courts because of interpretation and better understanding. The first part of the work attends to basic legal context and Czech economic criminality overview. The main part of thesis introduces crimes, which relate to fraudulent accounting and offenders, who commit these crimes. The end of the thesis deals with analysis of responsibility of particular persons, who are involved in fraudulent accounting.
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