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Forensic Analysis in Linux OS
Beneš, Martin ; Rychlý, Marek (referee) ; Očenášek, Pavel (advisor)
This thesis deals with possibilities of forensic analysis on Linux operating system investigation. Forensic investigation is performed on test installation of Xubuntu using BackTrack distribution and tools included on it. The thesis is divided into chapters, starting with operating system Linux basics, continuing with requirements for investigator and his equipment to tools used for analysis. All discussed tools are available for free, their size vary from simple and small tools to complex frameworks. Theoretical knowledge is applied to real system and usage of tools is shown. This thesis ends with forensic report, which summarizes all findings gathered during investigation.
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Forensic investigation and economic crime
Švajnochová, Gabriela ; Müllerová, Libuše (advisor) ; Hótová, Renáta (referee)
Topic of this master thesis is forensic investigation and forms of economic crime which can be detected during the investigation. First chapter focuses on forensic investigation and its comparison with statutory audit. In the second chapter is performed analysis of forms of economic crime in the Czech Republic, Southern and Eastern Europe and globally. Knowledge from the previous chapters is applied to the real forensic investigation performed in the Czech Republic, forensic investigation of project OpenCard.
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Forensic Analysis in Linux OS
Beneš, Martin ; Rychlý, Marek (referee) ; Očenášek, Pavel (advisor)
This thesis deals with possibilities of forensic analysis on Linux operating system investigation. Forensic investigation is performed on test installation of Xubuntu using BackTrack distribution and tools included on it. The thesis is divided into chapters, starting with operating system Linux basics, continuing with requirements for investigator and his equipment to tools used for analysis. All discussed tools are available for free, their size vary from simple and small tools to complex frameworks. Theoretical knowledge is applied to real system and usage of tools is shown. This thesis ends with forensic report, which summarizes all findings gathered during investigation.
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The techniques of fraudulent conduct and forensic investigation
Rücklová, Žaneta ; Králíček, Vladimír (advisor) ; Molín, Jan (referee)
The thesis deals with the issue of fraudulent conduct, detection, investigation and prevention. The first part defines the most common types of fraudulent schemes, including detailed specifications, warning signals and measures to avoid them. Also describes the role and importance of forensic investigation. The second part analyzes the typical offender and the efficiency of detection of fraudulent conduct. The work is completed by tables and graphs that are supported by actual cases of fraud in the Czech Republic and the USA. The third part describes the impact of the Sarbanes-Oxley Act to improve investors protection and prevention in the fight against fraud on the U.S. capital markets.
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Detection of Fraud in Audit and Forensic Investigation
Kupková, Barbora ; Králíček, Vladimír (advisor) ; Molín, Jan (referee)
Economic crime is always actual theme, even more when economy finds itself in crisis. It is a well-known fact, that in such times fraud risk increases even inside organizations. This thesis is dealing with economic crime from the perspective of auditor and fraud examiner and likewise in the terms of Czech criminal law. Fraud, as both professions call economic criminality, implies higher costs for organizations, that's why both private and government sector organizations strives to fight it. Statutory audit is being perceived as one of the means to detect fraud. But statutory audit often fails to satisfy these expectations, for it's objective is only in auditor's opinion to express, that financial statement doesn't contain material misstatement. Detecting fraud is a responsibility of the entity. As a result of discrepancies in concept of this responsibility between public and auditors arises expectation gap, which is one of the problems distinctly revealed in the beginning of the financial crisis, when big companies, whose financial statements were verified by auditor's unqualified opinion, found themselves in trouble. In this context the thesis specifies auditor's responsibility in the wording of International Standards on Auditing and Czech law. As more efficient anti-fraud means the forensic audit is being used, the thesis compares it with statutory audit especially in terms of detecting fraud.
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