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Rizika Podvodu V Malých A Středních Podnicích // Risks Of Fraud In Small And Medium-Sized Businesses

Author

Listed:
  • Müllerová, Libuše

    (Vysoká škola ekonomická v Praze)

Abstract

Article defines fraud and the reasons for its commission. It shows possible ways of fraud, which is either misappropriation of assets, which is carried out mainly employees of fraudulent financial reporting or carrying out particular executives or owners, or it may be a scam perpetrated by both groups with the assistance of third parties. Detect fraud would permit general indicators of corporate culture, partly specific indicators, creating conditions for a scam or opportunity. The consequences of fraud are both monetary and non-monetary. Preventing fraud will help establish an ethical workplace culture, establishing an internal control system and consistent delegation of powers and responsibilities within the company. Článek vymezuje podvod a důvody jeho spáchání. Uvádí možné způsoby podvodu, kterými je buď rozkrádání aktiv, které je prováděno hlavně zaměstnanci, nebo podvodné účetní vykazování, které provádějí zejména vedoucí pracovníci či vlastníci, případně může být podvod páchán oběma skupinami za pomoci třetích stran. Zjistit podvod umožní jednak obecné indikátory podnikové kultury, jednak specifické indikátory vytvářející podmínky pro podvod či příležitost. Následky podvodu jsou jak peněžní, tak nepeněžní. Zabránění podvodu napomůže nastolení etické kultury pracovního prostředí, vybudování vnitřního kontrolního systému a důsledné delegování pravomoci a odpovědnosti v rámci firmy.

Suggested Citation

  • Müllerová, Libuše, 2008. "Rizika Podvodu V Malých A Středních Podnicích // Risks Of Fraud In Small And Medium-Sized Businesses," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 11(2).
  • Handle: RePEc:scn:000pbo:67586
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