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

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50205 - Accounting

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2018

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

New Challenges in Global Economy

ISBN

978-0-9996639-1-2

ISSN

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e-ISSN

neuvedeno

Počet stran výsledku

9

Strana od-do

77-84

Název nakladatele

LIGS University

Místo vydání

Hawaii, USA

Místo konání akce

Hawaii, USA

Datum konání akce

30. 9. 2018

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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