|
|
Ethics of employee of accounting department ,loyalty to employer
Dolejší, Jakub ; Polák, Martin (advisor) ; Molín, Jan (referee)
The bachelor thesis deals with morals and ethics of accountants, it defines relationship between morality and law, analyzes the ethical code of professional accountants and its individual parts. It deals with the its goals, ethical principles and clarifies importance of the ethical code. The work defines some forms of internal frauds and it demonstrate selected forms of internal frauds on practical examples. The text deals with confidentiality of accountants. It explains the application of noncompete agreements and discusses the problem of the morality of their use.
|
|
|
Unlawful conduct in the economic area, possibilities for its exposure and prevention
Molín, Jan ; Králíček, Vladimír (advisor) ; Müllerová, Libuše (referee) ; Čunderlík, Petr (referee)
The dissertation thesis at large discusses the problems of unlawful conduct in the economic area, possibilities for its exposure and prevention issues. Every human conduct, apart from the legal viewpoint, may also be assessed from the moral viewpoint, whereas in this context, law is designated as the "moral minimum". From this relationship, we arrive at the conclusion that every instance of unlawful conduct is also immoral. On the contrary, conduct that complies with the law always need not be in compliance with the moral norms. In the Czech Republic, the New Criminal Code came into force on 1 January 2010, which also punishes the most severe forms of unlawful conduct and fundamentally affects performance of the accounting and auditing professions. Apart from some concept changes, this Codex also introduced, for instance, changes in the punishability of planning crimes. From the viewpoint of the auditor, tax adviser and accountant, barring of perpetration, whose commitment or planning authentically comes to the knowledge of the auditor, tax adviser or accountant seems to be fundamental. The issues of occupational fraud are mainly related to the problems of the auditing profession. These unlawful acts take various forms, which can be split into three basic groups, which are asset misappropriation, fraudulent statements and corruption. When exposing occupational fraud, as well as other forms of unlawful conduct, confidentiality issues are fundamental. In some cases, the law anticipates breaking through this confidentiality, mainly, for the purpose of exposing the most severe forms of unlawful conduct. Within the framework of prevention of occupational fraud, internal control systems play an essential role. It is possible to evaluate the existence of ethical codices, respectively, building of ethical corporate culture as very fundamental.
|
guest ::
