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Manipulation Methods of Manufacturing Business Performance
Buzek, Ondřej ; Schönfeld, Jaroslav (advisor) ; Smrčka, Luboš (referee)
The aim of this thesis is to discuss the topic of the manipulation methods of manufacturing business performance, describe examples in real life and outline ways to prevent such manipulations from occurring. In the theoretical part the thesis points out the main methods and techniques used to manipulate with the performance of a manufacturing business. Performance is understood as a figure based on the company's financial reports, for this reason the thesis is aimed primarily on financial statement fraud. The following practical part of the thesis is aimed at risk identification and mapping, continued by a simplified form of fraud examination on a real manufacturing business, which is concluded with a summary of audit findings. Based on the applied procedures financial misstatements with a material impact on the financial statements were identified and are described in this part of the thesis, followed up by a series of recommendations for the prevention of future recurrence. The thesis is concluded with a summarization of the research with suggestions on improving future fraud examinations based on the executed procedures.
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Economical criminal acts in Spanish law
Zajíc, Martin ; Grmelová, Nicole (advisor) ; Žák, Květoslav (referee)
This bachelor thesis is about economical criminal acts in Spanish law and is divided into three parts. The first part describes basics of Spanish Criminal law, where some basic key words are explained, as well as the common features of economical criminal acts. In the second chapter differences between Czech and Spanish Criminal law are explained. There is also mention of the European Convention on Mutual Assistance in Criminal Matters and how it works. The final chapter is divided into two parts. The first part describes the results of analysis on Economical criminal acts worldwide that was carried out by PricewaterhouseCoopers and is concentrated on Spain. The second part of the last chapter is dedicated to analysis of Criminal law in the case of corruption and money laundering that the family of Jordi Pujol is guilty off.
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Economic offences
Vinklerová, Barbora ; Žák, Květoslav (advisor) ; Spirit, Michal (referee)
This bachelor thesis deals with the economic offences. First four chapters define basic terms of criminal law such as criminal act, kinds of criminal acts and punishment for them according to the Criminal Code. From the fifth chapter it focuses on the economic offences. The sixth chapter goes into details through some of the economic offences on the basis of the Criminal Code and last chapter deals with analysis and statistics of the economic offences compared with the total criminal offences and informs about the worldwide research of the economic crimes made in 2014.
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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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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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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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