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Using of Creative Accounting in Selected Company
Hýblová, Petra ; Fedorová, Anna (referee) ; Zemánková, Lenka (advisor)
This thesis deals with the creative accounting in the selected business corporation. First, the theoretical background is defined, followed by an analysis of the selected accounting cases for the year 2016, where creative accounting methods were used. All the creative accounting cases are then redesigned so that they do not include these practices. New earnings are therefore calculated as well as the new value added tax rate that the company should have properly deducted.
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Crime of fraud, credit, loan and subsidy fraud under section 209-212 of the Criminal Code
Bártová, Aneta ; Vokoun, Rudolf (advisor) ; Bohuslav, Lukáš (referee)
As the title says, this thesis is about the crime of fraud, insurance, credit and subsidy fraud under section 209 - 212 of the Criminal Code. These four crimes against property belong to the group of crimes, which cannot be overlooked, because the total number of sentenced frauds is not low at all. We can also notice that these kinds of frauds are often being mentioned in mass media. The aim of this thesis is not to give an exhaustive explanation of frauds, but to provide reader with a comprehensive overview of these crimes. The thesis is systematically divided into eleven chapters. In the first chapter of the thesis reader can find brief characterization of Chapter V. of the special part in Criminal Code, which regulates property crimes. Second chapter acquaints the reader with the development of provisions of different frauds in the previous Penal Code (Act. No.140/1961 Coll.) since 1962. Firstly, there was only a provision of general fraud under section 250 of Penal Code. However due to the different political regime special kind of fraud was also established, which was placed in the provision called theft of socialist property under section 132 of Penal Code (section 132 was repealed in 1990). As the authorities involved in criminal proceedings had problems with sentencing offenders of...
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Crimes in the banking sector
Havel, Martin ; Jelínek, Jiří (advisor) ; Vokoun, Rudolf (referee)
This thesis deals with criminal activities in relation to the banking sector. To highlight the importance of banking to the national economy, is seized most crime committed here. The perpetrators come from these areas. First, working within the banking sector - shareholders, officers and employees, the other so-called third parties outside the banking sector. Their common goal - to seize the funds in the bank for their own enrichment. Mostly for the money of depositors. This is a specific crime. Aim - show status of de lege lata. The prevention of crime, also show the possibility of de lege ferenda. In order to prevent crime and reduce the degree of damage.
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Fraud and Special Fraud Offences
Procházková, Zuzana ; Gřivna, Tomáš (advisor) ; Herczeg, Jiří (referee)
I The crime of fraud and special kinds of fraud ABSTRACT When choosing a subject matter for my diploma thesis I focused on what might be useful even from the point of view of my future practice. In this context, fraud of all different kinds is something we can meet with on daily basis and that is the reason why I decided to study in detail and treat this particular phenomenon. The entire thesis has been divided by me into six chapters with each of them splitting further into sub-chapters. I wished to treat the subject matter in most comprehensive way and so the thesis contains both historical and descriptive aspects as well as methodological ones, with an emphasis on the use and interpretation applied by courts and specific institutions. Chapter One stands for an introduction into the subject matter seen from a historical perspective. The first sub-chapter summarizes re-codification works of penal law from 1989 up to the present time while the subsequent sub-chapters deal with the very term of criminal offence of fraud in respect of its evolution and major amendments. The essence of Chapter Two consists of an analysis of legal attributes of the criminal offence of fraud pursuant to Art. 209, Penal Code (Art. 250, former Penal Code). The individual sub-chapters present general characteristics, definition of...
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Internal audit of banks and its function during detection of fraudulent actions
Kalousková, Lenka ; Staniek, Dušan (advisor) ; Witzany, Jiří (referee)
This bachelor thesis is focused on the analysis of internal audit in bank and his function during the detection of fraud schemes. Firstly, there is a summary of audit evolution in the world and Czech republic then the thesis defines general concept of audit and its parts such as internal and external audits and their relation. Within internal audit there is explained its principle, characteristic of internal auditor and integration into the organizational structure. The process of internal audit in bank is important part of the thesis and all phases and work activities are explained. There are defined types of frauds and their perpetrators in the segment of fraudulent activities. The thesis highlights the position of internal audit amongst several kinds of detection methods. This final finding is supported by two real cases that are analyzed from the perspective of internal audit.
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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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Application of selected methods of identifying accounting fraud in terms of the selected company
STAŇKOVÁ, Naděžda
The aim of my diploma thesis was the application of the selected method of identifying accounting fraud in setting of chosen company. In the first part of this work were used methods based on the comparison of data chosen company with the data of competitive companies in the same industry or with the data of industry. I compare the return on equity (ROE), return on assets (ROA), Daily income and balance of accounts receivable, profit margin. In the next part of this work were used special methods to identify accounting fraud. I used methods Beneish M-score model, cash realization ratio, Jones nondiscretionary accruals. As an additional analysis, I used the bankruptcy Altman Z-score model. In conclusion, I compared the risks identified possible manipulation of financial statements for all tests and analyzes. All performed tests and analyzes in aggregate have identified this risk as low. Yet some of them pointed to further more detailed research in revenues, margins and setting transfer prices.
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3E Principle Management – Fraud and Prevention in Practice
Buzek, Ondřej ; Vrbová, Lucie (advisor) ; Menšík, Michal (referee)
The thesis discusses very actual issues concerning the management of the 3E principle in decisions related to the public funds expenditure decisions, especially in context of EU funding, and expands on the problems and deficiencies in the actual system of publicly funded procurement and related control. In the theoretical part, the thesis provides an insight into the basic terms and the relevant theoretical, legislative and methodological framework. The practical part then analyzes and assesses the conclusions of a review of 33 publicly funded projects financed both from EU funds and/or the national budget, in a cumulated value of 11.3 billion CZK. Further on, the thesis detects fraudulent schemes occurring repeatedly in the mentioned population of reviewed projects which are then categorized by the author. In the thesis's conclusion the author defines public funding fraud detection methods and delimits several proposals and recommendations on how to amend the identified deficiencies, both on the system and organizational levels.
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Financial fraud
Kolomazník, Michal ; Strouhal, Jiří (advisor) ; Smrčka, Luboš (referee)
The thesis aims at topic, which is one of the biggest challenge of modern world. The goal of this paper is covered Fraud techniques like manipulation with financial statements including different deceptions of personnel benefit. Among parts of these belong: examples of latest fraud cases, description of manipulation and Fraud techniques, prevention, representation of typical fraudster, etc. After reading the user should be able to have a great knowledge about the potential risk for the company and should know how to protect it.
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