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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Methods of computer detection of fraud and anomalies in financial data
 Spitz, Igor ; Mejzlík, Ladislav (advisor) ; Pelák, Jiří (referee)
This thesis analyzes techniques of manipulation of accounting data for the purpose of fraud. It is further looking for methods, which could be capable of detecting these manipulations and it verifies the efficiency of the procedures already in use. A theoretical part studies method of financial analysis, statistical methods, Benford's tests, fuzzy matching and technologies of machine learning. Practical part verifies the methods of financial analysis, Benford's tests, algorithms for fuzzy matching and neural networks.
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Digital forensics and its application to forensic audit
 Martinka, Jan ; Doucek, Petr (advisor) ; Veber, Jaromír (referee)
This thesis aims to describe a process framework suitable for conducting digital forensics investigation projects as support for forensic audit. Selection of existing digital forensics investigation framework was a subject of criterial comparison. Described new framework is a result of combination and enhancement of those frameworks, which were suitable for the characteristics of forensic audit. Thesis also discusses digital forensics methods for fraud examination and risk assessment as a part of external audit.
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