|
|
Wellness - key for success, new-age or fraud?
Kutmanová, Lucie ; Kouba, Vojtěch (advisor) ; Pešek, Ondřej (referee)
The topic of this thesis is concrete multi-level marketing company, which distribute wellness products. Thesis consider this problem from economical, sociological, religious and medicial point of view. Theoretical part describes the problem in terms of multi-level marketing, religion, health and wellness.Practial part compares this terms with the company and its behavior, characterize its socio-cultural enviroment, with help of the specialist and comparism of prices evaluate its products and tries to estimate its future in Czech republic. Thesis uses every accessible ressource.
|
|
|
The internal audit
Samuelová, Barbora ; Müllerová, Libuše (advisor) ; Ullrichová, Jiřina (referee)
The diploma thesis deals with the internal audit, its function and status in a particular organization. The passages look into the development of the profession, relation to the external audit and their comparison, demands on the internal auditor, internal audit structure and the procedure itself. A part of the thesis deals thoroughly with the internal audit in connection with a risk, fraudulent conduct and the importance of the internal control. At the end of the thesis, there are some practical examples of ethics violation in the auditor profession and the view of the current internal audit.
|
|
|
Fraudulent behaviour detection - process design
Hawlová, Kateřina ; Molnár, Zdeněk (advisor) ; Nečas, Miroslav (referee)
The thesis focus on fraud management - the detection of fraudulent behavior. In the first part current market situation in finance, telecommunications and healthcare is mapped. Following section contains the review of methods used for data mining which is closely related to detection of fradulent or non-standard behaviour. Part of the thesis is focused on the fraudulent behaviour detection in the procurement area. The whole cycle of deployment and use of the tool for detection is introduced. It covers data collection, identification of suspected cases, outcomes analysis and recommendations how to prevent from fraud.
|
|
|
Ethics in Audit. Audit and Fraud
Machač, Michal ; Dvořáček, Jiří (advisor) ; Tondlová, Markéta (referee)
This diploma thesis describes ethics in the profession of external and internal audit. It provides comprehensive overview about ethics, from the basic definitions to business ethics. It deals with audit, its history, organisations, Sarbanes -- Oxley Act and ethical relations of audit profession. It is focused on codes of ethics, auditor act and some standards on internal audit related to ethics. Thesis in its theoretical part also speaks about fraud, its basics, frauds in corporations and audit. Practical part of thesis is focused on concrete fraud cases in relation with (un)ethical behaviour of auditors. It is concerned with history and reasons of fall of Arthur Andersen. It shows its unethical behaviour on fraud examples of its clients, american corporations Enron, WorldCom, Sunbeam and Waste Management. This thesis also describes one of the latest fraud in Olympus. Czech republic is represented by the case of Czech office of Deloitte.
|
|
| |
|
|
The organization of controls in the specific area of shared service centre
Sedmíková, Tereza ; Pelák, Jiří (advisor) ; Kašpar, Jan (referee)
This diploma thesis is a practical excursion into the organization of controls in a particular shared service centre. The work deals with the company relation to the section 302 and 404 of Sarbanes-Oxley Act and describes the company's internal control system according to the COSO "Integrated framework - Internal control" issued in 1992. More detailed description is provided within the company's fraud risk assessment process and within yearly testing process of control activities in order to meet section 404 of Sarbanes-Oxley Act. The specifics of external audit when performing audit in shared service centre, the shared service centre influence to foreign accounting entities from internal control system perspective are the other topics taken in consideration. Finally, there are highlighted benefits of automated system for processing travelling expenses in relation to the COSO "Integrated framework - Internal control" issued in 1992 and in relation to necessary assurances requested by U.S. SEC for the purpose of preparing financial statements under U.S. GAAP. The company's relation to anti-corruption laws (such as the FCPA) intersect in the analytical section, whose purpose is to find internal control gaps in the department processing travel reports in terms of their content and process.
|
|
|
Fraud investigation and anti-corruption legislation
Vacek, David ; Dvořáček, Jiří (advisor) ; Štědroňský, Václav (referee)
This paper deals with the subject of fraud investigation. Fraud investigation and forensic audit as such are defined in the first part of the paper. Requirements to become a fraud investigator are described in the next part. A theory surrounding frauds is also presented (incl. most common fraud schemes, fraud triangle etc.). The author also describes foreign anti-corruption legislation which has power to punish corruption which took place on the soil of Czech Republic. An example of how breach of FCPA in the Czech Republic has been investigated is presented by the end of the paper.
|
|
| |
|
|
Comparison of Civil and Common law in the area of chosen criminal offences
Vojáček, Jan ; Žák, Květoslav (advisor) ; Spirit, Michal (referee)
This bachelor thesis deals with the comparison of Criminal law of two dominant legal systems. The goal of this thesis is to disclose a difference between criminal rules of law of Civil and Common law. At the beginning there is an adumbration of historical evolution of both legal systems and also reasons, why both systems evolved differently. Afterwards individual diversities of both legal systems are mentioned, mainly in the area of criminal law. Next part of the thesis is devoted to recent criminal regulations. With regard to its extensiveness, this bachelor thesis deals only with Czech and English criminal law. It also deals with the structure of division of criminal offence and solves the question, whether it is better to codify the criminal law or not. Last part of this thesis is to compare the criminal offences. This part contains six criminal offences, which interfere with many areas of human life, including murder, fraud or blackmail.
|
|
|
Fraud examination and business crimes
Pém, Aleš ; Pelák, Jiří (advisor) ; Židlická, Renata (referee)
The major topic of this thesis is explanation of the idiom Fraud examination. It is based on comparison to standard financial audit in sense of verification of the financial statements of the company by independent auditor. There are also described the most common ways of business criminality which are divided by the principle of their commitment -- corruption, asset misappropriation and financial statement fraud. Subsequently there are described basic methods of forensic examination, requirements set on fraud examiners, tools used by examiner during his examination and conclusion of the fraud examination. Next part of the thesis introduces statistics of fraud occurrence in the USA and in the Czech Republic and Slovakia. The very last part of the thesis deals with particular forensic examination which took place in Czech television in 2000.
|
guest ::
