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Most frequent deficiencies in the management of selected governmental organizations established by Středočeský kraj
Sajdlová, Šárka ; Zeman, Pavel (advisor) ; Marková, Jana (referee)
The Final Dissertation is oriented on economy of organisations established by District. The theoretical part describes control as one of the management tools, dividing of the public control to outside and inside part and legislative framework of the public budgetary control. The practical part of the Dissertation brings an overview of the most often and repeating faults in economy of the organisations established by the District of Central Bohemia (several types of schools and school type of organisations) based on research evaluation of the a audit documentation. The target of Dissertation is to draw attention to consequences of the fault operations which can be finding in organisations economy. There was found (by analysis and solution comparison of the single audit protocols) that most often faults were in areas of accounting, stocktaking, internal audit system, creating and using funds and internal directives. Generally there is possible to claim that there is no improvement in organisations economy during the analysed five years period and there are still the same long term faults. There are only a few areas where slight improvement is achieved. It implies a necessity to set up and keep internal control system, to monitor changes in legislation and continuously train the responsible employees.
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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.
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The creation of an internal control system in the select company
CHADIMOVÁ, Kristina
In this thesis presents the results obtained in the treatment of the topic The Creation of an Internal Control System in the select company. The Internal Control System is examined from the perspective of the COSO model which evaluates the quality of the internal control at various levels in the company. On the survey of the disertation are valorized risk areas of the company. There are also proposed individuals suggestions for the solutions of the risk areas including the draft internal regulation. The company was also investigated using Altman's Z-Score model that evaluated its financial health.
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Possibilities to reduce the risk of accounting mistakes and fraud of financial statements in conditions of Czech accounting standards (CAS)
HŘEBEČKOVÁ, Darina
The aim of the thesis is to evaluate the possibilities of evaluation of the risk of accounting frauds and accounting mistakes in the financial statements compiled in terms of Czech accounting standards for their users using analytical tools and methods of the financial analysis. Part of the thesis is the proposal of concrete tools or models that reduce the asymmetry of information between the makers of the financial statements and other users of the financial statements and can be implemented in the internal control system of the unit when decision-making on the financial health of selected accounting units. For practical part was chosen an enterprise with a long tradition. Monitoring ratios of The Beneish Model M-Score detect risk areas and tracking ratio trend may alert management to instability in the financial statement. Liquidity and debt ratios are also appropriate methods for reducing the information asymmetry.
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Internal control system in organization
Mertlík, Ondřej ; Králíček, Vladimír (advisor) ; Molín, Jan (referee)
This master's thesis is focused on the system of internal controls which is, in some form or another, implemented in every organization. In the theoretical part, the internal controls are specified according to the worldwide accepted integrated COSO framework for internal controls. Furthermore, there is briefly characterized internal audit, its aims and relation to the system of internal controls. The practical part deals with internal controls implemented in a specific organization. There were analysed control mechanisms implemented into the basic enterprise's process, the Order to Cash process.
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The control system of the entity in relation to ensuring true and fair view of accounting
KALCŮ, Andrea
The Bachelor's thesis deals with the control system of the entity in relation to ensuring true and fair view of accounting. Accounting units have the duty to do accountancy so that financial statements report true and fair view of accounting. Components of inner control system and ensuring true and fair view are characterized in the first part. Then the thesis is focused on the analysis of aspects, which have an influence on the efficiency inner control system.
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