Home > Search Results: keywords:"forensic accounting"
Search:
Search Tips :: Advanced Search
Search collections:
Sort by: Display results: Output format:
National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Forensic Accounting as a Tool to Reduce the Risk of Accounting Fraud
 MIHALO, Jan
The topic of this diploma thesis is the Forensic Accounting, which is related to the accounting fraud. Literature review is a chapter devoted to the characteristics of accounting fraud, damage caused by fraudulent behavior and punishment. There is also an information from global economic fraud surveys performed by top consulting company. In this diploma work is a chapter about internal control system, with prerequisites for its functioning and used tools. The last part of literature review is about method of forensic accounting. These methods are used in the practical part a tested on financial statements, processed according to Czech accounting standards, of chosen company. Then in the practical part is an evaluation of internal control system, which is described in detail. Another part is dedicated to the accounting crime committed in the chosen company. Even though that accounting crime was committed, current state of internal control system of chosen company is very good. The analysis which was retroactively done indicates a possible risk of accounting fraud just in this period. These forensic methods were applied also for another years and it has been shown that accounting gives a true and fair view.
Detailed record
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.
Detailed record

Interested in being notified about new results for this query?
Subscribe to the RSS feed.
Digital Repository :: Search :: Submit :: Personalize :: Help
Powered by Invenio v1.1.2
Maintained by admin.invenio@techlib.cz
This site is also available in the following languages:
Česky  English