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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.
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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.
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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.
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Payment Card Security
Coufal, Jiří ; Schlossberger, Otakar (advisor)
The main idea of this bachelor thesis " The Security of Pay Cards" is to show readers security risks that comes together with daily usage of pay cards. In the first part of the work author talks about history and todays situation. Main part of work deals with most common frauds and tricks with pay cards. Reders are also given advices how to deal with security risks. At the end of work autor writes about future technologies and his own opinion about security situation with pay cards and possible solutions.
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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.
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Public awareness raising in relation to assessing the evidence and circumstances of the crime situation scam.
MICHAL, Petr
There has been a significant societal change in the early nineties in the Czech Republic which has brought many new phenomena. The increase in crime was one of the events to which modern society was not ready. Development of post-Communist society has been uneven in all aspects. The legislative process in an emerging democratic state system was poor. As a result, a specific group of people took advantage from this situation. They have exploited loopholes in existing legislation to commit a crime. This group of offenders, in search of easy profits, then committed crimes and fraud. This thesis deals with fraud as one of the statistically most spread offenses. Law enforcement and criminal proceedings document the notification of victims when deciding the case as far as possible, which allows them existing legislation. Until the last final court decision, none of the parties is certain about the outcome of proceedings. Bachelor thesis on public awareness regarding the circumstances of committing fraud conducted a survey of respondents in the age group between 30-40 years.
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Audit in small and medium business
Marešová, Edita ; Pelák, Jiří (advisor)
The subject of this thesis is a theoretical introduction to audit of the financial statements. The main part is the audit process, particularly the implementation of procedures to assess the adoption of a new contract, the design's overall performance audit, risk assessment, conducting a further audit procedures, analyzing the information obtained, and finally preparing the auditor's report. The last chapter is devoted to the audit program for fixed assets.
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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.
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