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Fraud and audit
Hruška, Tomáš ; Dvořáček, Jiří (advisor) ; Polák, Vladimír (referee)
The aim of this Master´s Thesis is to introduce fraudulent schemes within organizations and suggest possible actions to prevent this unjust behaviour that negatively affects not only organizations themselves, but also society as a whole. Audit, which is described in the first chapter, plays a major part in preventing fraud. The evolution of audit is described there as well as its main divisions consisting of external, internal and forensic audit, which is important for the investigation of fraud. Second chapter describes fraud as itself, dividing it into external and, more common, internal fraud, which is divided into corruption, asset misappropriations and financial statement fraud. This chapter also contains cybercrime, which is increasingly relevant nowadays. Detailed fraud statistics put together profile of the typical fraudster. Third chapter describes some real fraud cases within business practice. It contains four fraud cases, namely those in companies Enron, Toshiba, Target and Czech corruption scandal concerning former politician David Rath.
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The Problematics of Phishing
Kemr, Jakub ; Klíma, Tomáš (advisor) ; Pavlíček, Luboš (referee)
Bachelor thesis focuses on still current and specific type of cybercrime called phishing. The goal of the thesis is to introduce an ordinary internet user to the phishing issue by describing the functionality of different techniques of attack and appropriate ways of prevention and defence against these types of cyber-attacks. The thesis is divided into three parts. Theoretical part deals with the introduction to the phishing issue and historical development of this fraudulent technology since the early 90s of the 20th century. Furthermore, the theoretical part describes the functionality of different types of phishing techniques from the most famous to the less well-known. The end of the theoretical part describes the prevention and defence possibilities at user, software and organizational level. The second part of the work focuses on the analysis of phishing attacks. First the thesis analyses some of the recent attacks on Czech clients, in particular their structure, progress and the real purpose. The following parts show the preparation and process of one classic and one modern attack with examples of detection and possibilities of appropriate defence against these specific techniques. Final part of the thesis shows the results of the survey and phishing quiz, focused on ordinary internet users and their awareness of this issue.
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Cyber security and legislation of the Czech Republic
Kratochvíl, David ; Doucek, Petr (advisor) ; Veber, Jaromír (referee)
Contemporary society is increasingly influenced by computers and internet environment and it meets with issues related to cybercrime. There are already a number of laws, whether at EU or national governments, which are trying to reduce or prevent risks associated with hackers, cyber terrorism or any other illegal activities in cyberspace. Thesis "Cyber security and legislation of the Czech Republic", is divided into two main parts. In the first theoretical part, the reader apprise with cybercrime in general. You can read about methods of investigation, types of illegal activities and how to prevent such practices. The second part consists of an analysis of the current legislation of the Czech Republic, EU and Legislative intent of the law on cyber security. I will describe the bill, analyze and appraise its benefits to society. In conclusion of this thesis, I will summarize the achievement of results and objectives of the work.
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Economics of Cyber Criminality
Polách, David ; Singer, Miroslav (advisor) ; Tříska, Dušan (referee)
Práce se zabývá ekonomickou analýzou kybernetického zločinu. Základním východiskem analýzy je model jednání racionálního kybernetického zločince rozhodujícího se o očekávaných nákladech a užitcích své činnosti vyjádřené v jednotkách peněžního ekvivalentu. Rozhodovací problém kybernetického zločince tvoří optimalizační úlohu z vzhledem k jeho nákladům. V rámci práce je odvozen rovnovážný optimální stav zločince. Další diskutovanou problematikou jsou metody boje proti kybernetickému zločinu a detailní rozbor metody zvýšené intenzity boje. Metoda zvýšené intenzity boje je založena na snižování počtu spáchaných kybernetických zločinů pomocí mechanismu zvyšujícího náklady zločincům. Mezní zločinci jsou v případě komerční varianty zločinu vytlačeni z trhu, zbývající alespoň sníží svoji produkci. Naopak pro specifickou verzi komunitní varianty zločinu tato metoda vede ke zvýšení trestné činnosti. Posledním tématem je interakce výrobců softwaru působícího síťové efekty, spotřebitelů a softwarových pirátů. Práce obsahuje model nerozvinutého a rozvinutého trhu a variantu s dokonalou cenovou diskriminací. Ukazuje se, že na rozvinutém trhu může monopolní výrobce softwaru svoji pozici vylepšit snahou o zvyšování intenzity boje se zločinem, přičemž v případě s cenovou diskriminací tento mechanismus nemá limit a teoreticky může působit až do úplného vymýcení softwarového pirátství.
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