|
|
The Sarbanes-Oxley Act
Těšínský, Josef ; Dvořáček, Jiří (advisor) ; Tondlová, Markéta (referee)
The diploma thesis is focused on corporate fraud problematic, on The Sarbanes-Oxley Act of 2002 and on problematics of internal control systems and corporate governance, which relate closely with the Sarbanes-Oxley act. The goal of my diploma thesis is to highlight the significance of corporate fraud problematic and create an integrated summary of requirements placed on companies, which either have to or want to comply with the Sarbanes-Oxley act. The opening part of the diploma thesis is focused on fraud theory, which is after that demonstrated on accounting scandal cases Enron, WorldCom and Arthur Andersen. The biggest losses were caused by fraudulent financial reporting. The Sarbanes Oxley act is a reaction on this fraud cases. The Sarbanes-Oxley act brought a range of significant changes in financial reporting, internal control, corporate governance, audit and other areas.
|
|
|
Analysis of records management systems in multinational organizations in use
Žáček, Jan ; Kunstová, Renáta (advisor) ; Jakeš, Jiří (referee)
The thesis is focused on the analysis of records management systems in use in finance departments of two multinational companies. The aim of the thesis is to describe differences between Oracle and SAP accounting systems functionality in relation with records management, to compare individual solutions in companies and to describe improvement potentials. The thesis is divided into theoretical and practical sections. In the theoretical section are described definitions of basic terms, the purpose, functions and benefits of the records management component and its integration into ERP system. The thesis also describes basic legislative requirements and standards relating to records management. Practical section is focused on the analysis in companies. There are described analysis methods, company characteristics, applications and technical devices used for the records management in finance departments, business policies relating to records management, types of records and their handling. There are also described problems and shortcomings of the usage of records management systems in companies. The final section is devoted to summarize gathered knowledge and to the analysis evaluation.
|
|
|
Aplication of SOX in IBM Czech republic
Kušnírová, Barbora ; Pelák, Jiří (advisor) ; Vašek, Libor (referee)
This paper is about Sarbanes-Oxley Act that was passed in response to the financial scandals such as Enron and WorldCom. SOX created organization PCAOB that has 6 auditing standards in its portfolio. My thesis is aim at Auditing standard no. 5. IBM was also affected by this law and so the thesis is focused on internal controls, testing and quarterly certification. At the end, there is a part about the relationship between IBM and its customers who are under this law as well.
|
|
| |
|
|
Sarbanes - Oxley Act of 2002
Mayerová, Iveta ; Dvořáček, Jiří (advisor) ; Kafka, Tomáš (referee)
Práca je sondou do amerického zákona z roku 2002, implementovaného v roku 2004 do akciových spoločností - tzv. Sarbanes-Oxley Act. V krátkosti vysvetľuje históriu bankrotov veľkých firiem po roku 2001, zaoberá sa vplyvom na účtovnícke, audítorské a finančné profesie, geografickým dosahom tejto americkej úpravy, ktorá sa týka prakticky celého sveta. Prevádza obsahom zákona, skúma náklady a prínosy. Najmä sa práca dotýka sekcie 404 o interných kontrolách nad finančným reportovaním a ich testovania, overenia ich správnosti a funkčnosti.
|
guest ::
