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Fraud examination, rules, process and methods.
 Plachý, Daniel ; Králíček, Vladimír (advisor) ; Molín, Jan (referee)
The thesis deals with the forensic investigation whose aim is to reveal fraudulent behavior and evaluate internal control system. The first part of the thesis describes the most common types of fraud and defines key circumstances leading to fraudulent behavior. Further the forensic investigation and its output is discussed in detail. Also all the parts of the investigation are described with the specific options which can be used by an investigator to obtain enough information and achieve his goal. In conclusion, two real forensic investigations are described. Those two cases represent a check of entrusted funds usage. Finally, the outcomes of these investigations are evaluated and compared.
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