The CFEBT risk triangle as a tool of anti-fraud management-case study

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F18%3A43898231" target="_blank" >RIV/60076658:12510/18:43898231 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
The CFEBT risk triangle as a tool of anti-fraud management-case study
Original language description
The objective of the presented paper is to evaluate the risk of accounting errors and frauds in small companies predominantly operating predominantly in the processing industry in trade based on analysis of the CFEBT risk triangle for financial statements reported for the years 2011-2017. The CFEBT risk triangle is applied in form of a case study aimed at risk detection of occurrence of accounting errors and frauds for a selected sample of companies. A detailed analysis of a risk of impact of accounting errors and frauds is illustrated in the case study of an accounting unit chosen from the sample of companies evaluated. The CFEBT risk triangle was designed as an analytical tool for detection and management of accounting errors and frauds in the context of Czech accounting standards and International Financial Reporting Standards (IFRS) and as a tool for reduction of information asymmetry between creators and users of accounting reports. The risk triangle of accounting errors and frauds may be used for various groups of users of financial statements to enable these users to make decisions at individual levels of access to accounting information.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2018
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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