Podvody v účetnictví a kontrolní systém příspěvkové organizace

Abstract

This bachelor’s thesis deals with the topic of fraud in accounting and internal control systems of contributory organisations. The theoretical part describes various types of frauds committed chiefly by employees, motives for fraud and fraud prevention. Another chapter defines the concept of creative accounting, which is often mistaken for accounting fraud. The chapter also includes the definition of various creative accounting methods. The empirical part of the thesis focuses on the analysis of the internal control system of a specific contributory organisation and closes with the author’s proposal of possible solutions.