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Forensic investigation and economic crime
Švajnochová, Gabriela ; Müllerová, Libuše (advisor) ; Hótová, Renáta (referee)
Topic of this master thesis is forensic investigation and forms of economic crime which can be detected during the investigation. First chapter focuses on forensic investigation and its comparison with statutory audit. In the second chapter is performed analysis of forms of economic crime in the Czech Republic, Southern and Eastern Europe and globally. Knowledge from the previous chapters is applied to the real forensic investigation performed in the Czech Republic, forensic investigation of project OpenCard.
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The Creative Accounting in the Selected Company
Šplíchalová, Šárka ; Doležal, Vladimír (referee) ; Zemánková, Lenka (advisor)
This thesis is focused on the area of creative accounting, more specifically on Schwarz system. The issues are resolved by recalculation per employee and by accurate and fair depiction of accountancy according to the legislation. The results of thesis reveal impact of Schwarz system on the company. The differences in costs which the company saves are quantified and the penalties that result from such behavior are also specified.
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Insurance Fraud
Švec, Martin ; Vykopalová, Hana (referee) ; Štola, Josef (advisor)
The aim of this master's thesis is focusing on the problem of committing insurance frauds in Czech Republic. It is divided into separated chapters. In the introductory part I focused on a theoretical explanation of the terms related to this topic. The following section focuses on explaining the classification and the source of insurance frauds, the reasons of committing these criminal offenses, and the general profile of the perpetrator. Furthermore, in the theoretical part, I outlined the ways of the insurance fraud investigations. The goal of the thesis was to focus on the factors directing to insurance frauds Therefore, the analytic part concentrates on the analysis and the evaluation/assessment of the given statistical data results related to insurance frauds. In the end, for a better understanding, I mentioned a few revealed cases of these criminal offenses, and suggested certain preventive arrangements/actions against their potential happening or their easier revelation (in the future). Finally, I evaluated by analyzing risk groups committing insurance fraud and the main factors that lead to insurance fraud.
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Creative accounting
Bartoňová, Tereza ; Ašenbrenerová, Petra (advisor) ; Roubíčková, Jaroslava (referee)
Bachelor thesis " creative accounting " focuses on explaining the basic concepts associated with this issue , as well as defining the most frequently used methods of creative accounting , a description of the offender , motivation, demotivation and at the end of the first chapter ways of combating creative accounting . In subsequent chapters focus on fraud in accounting, their categorization and occurrence in practice. To conclude my work I mention briefly about economic crime in the Czech Republic and the most famous in the world of accounting scandals.
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Satisfaction with the Situation in Selected Areas of Public Life - June 2013
Vinopal, Jiří
In June 2013, citizens of the Czech Republic evaluated how satisfied they are with the situation in 29 selected areas of public life. The best evaluated areas are the selection of goods and services (76 % satisfied) and culture (61 %). The worst evaluated items are corruption (87 % dissatisfied), economic crime (79 %), unemployment (78 %), the situation in public finances (73 %), the political situation (70 %) and the area of social security (66 %).
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Satisfaction with the Situation in Selected Areas of Public Life - January 2013
Ďurďovič, Martin
In January 2013, citizens of the Czech Republic evaluated how satisfied they are with the situation in 29 selected areas of public life. The best evaluated areas are the selection of goods and services (75 % satisfied) and culture (58 %). The worst evaluated items are corruption (90 % dissatisfied), economic crime (83 %), unemployment (83 %), the situation in public finances (74 %), the political situation (74 %) and the area of social security (73 %).
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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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