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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 techniques of fraudulent conduct and forensic investigation
Rücklová, Žaneta ; Králíček, Vladimír (advisor) ; Molín, Jan (referee)
The thesis deals with the issue of fraudulent conduct, detection, investigation and prevention. The first part defines the most common types of fraudulent schemes, including detailed specifications, warning signals and measures to avoid them. Also describes the role and importance of forensic investigation. The second part analyzes the typical offender and the efficiency of detection of fraudulent conduct. The work is completed by tables and graphs that are supported by actual cases of fraud in the Czech Republic and the USA. The third part describes the impact of the Sarbanes-Oxley Act to improve investors protection and prevention in the fight against fraud on the U.S. capital markets.
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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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Phishing
Rácz, Pavel ; Sova, Martin (advisor) ; Luc, Ladislav (referee)
The aim of my bachelor thesis is to analyze the phishing issue. Theoretical part of the thesis familiarizes readers with the term phishing and its types and red flags as well as the legislative in the Czech and Slovak republic. Practical part covers the statistical analysis of the selected indicators, like the number of the phishing domains, phishing attacks, or the number of reported phishing suspects or its targets in sectors in 2011, 2012, and 2013. Statistical analysis covers the development of the selected indicators worldwide, as well as in terms of Czech and Slovak national domains. The last chapter is dedicated to identify trends of the selected indicators based on the findings that help future forecast of the development of the selected indicators. The end of the thesis itself concludes individual studies which I derived the data from.
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Illegal possession of payment card
Hájková, Aneta ; Žák, Květoslav (advisor) ; Grmelová, Nicole (referee)
The present thesis is concerned with credit card fraud. Chapter one deals mainly with the history of payment cards and the first instances of credit card fraud in the world. Chapter two deals with payment card types and the criteria for distinguishing them. The thesis also focuses on payment card security features and measures, as well as identifying potential risks associated with the use of payment cards. It also provides a description of a particular skimming case, which is based on a Supreme court ruling. The subsequent analysis is concerned with skimming. The results showing the number of skimming cases in the Czech Republic are compared with the number of such cases in Germany.
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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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Insurance frauds
Rácz, Pavel ; Ducháčková, Eva (advisor) ; Oborilová, Mária (referee)
The aim of my master thesis is to analyze the issue of insurance frauds. Theoretical part of the thesis familiarizes readers with the term insurance fraud, legislative in the Czech Republic, types of insurance frauds as well as with the ways to fight against insurance frauds. Practical part mainly covers the statistical and econometrical analysis of the size of detected insurance frauds in 2007-2014. Using econometrical analysis program Eviews is chosen the most suitable model for a time series and designed forecasts for years 2015 and 2016. The end of the thesis itself concludes economical interpretation of empirically measured and forecasted values.
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Problems of the business environment in the Czech Republic, the protection of enterprises from fraud
Jambor, Petr ; Cimler, Petr (advisor) ; Zeman, Jiří (referee)
The aim of this thesis is to characterize fraudulent behavior as a part of business environment. This thesis focuses mainly on the Czech environment, and is supplemented by comparison with foreign countries in case of need. Also, factors posing potential risk for entrepreneurs are defined. Fraudulent behavior towards entrepreneurs is distinguished by its relation between the perpetrator and the injured person and by criminal code. Typology of perpetrators is included as well. The analysis of particular types of fraudulent behavior, including discourse on detection and precautions against fraudulent behavior, follows. This thesis can serve as means of widening knowledge concerning detection of fraudulent behavior and its prevention.
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Using software tools to detect fraud
Sobkuliaková, Lucia ; Králíček, Vladimír (advisor) ; Dudová, Lenka (referee)
The subject of this Master thesis is an application of fraud detection softwares. Except computer assisted audit tools and techniques and fraud management systems thesis deal with new methods like using neural network model or logistic regresion model.The thesis also contains comparison of the best softwares for fraud examinations.
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