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Importance of internal controlling in fraud detection in Czech entities

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dc.title Importance of internal controlling in fraud detection in Czech entities en
dc.contributor.author Helová, Jana
dc.relation.ispartof 15th Annual International Bata Conference for Ph.D. Students and Young Researchers (DOKBAT)
dc.identifier.isbn 978-80-7454-980-9
dc.date.issued 2019
dc.citation.spage 332
dc.citation.epage 341
dc.event.title 15th Annual International Bata Conference for Ph.D. Students and Young Researchers (DOKBAT)
dc.event.location Zlín
utb.event.state-en Czech Republic
utb.event.state-cs Česká republika
dc.event.sdate 2019-11-07
dc.event.edate 2019-11-07
dc.type conferenceObject
dc.language.iso en
dc.publisher Tomas Bata Univ Zlin
dc.identifier.doi 10.7441/dokbat.2019.033
dc.relation.uri https://digilib.k.utb.cz/handle/10563/45972
dc.subject Internal controlling en
dc.subject fraud en
dc.subject fraud detection en
dc.subject accounting en
dc.description.abstract The aim of the paper is to present answers on questions of means used to prevent fraud commitment and early detection in organizations by using internal controlling department. Fraud is a serious problem everywhere in the world, which means huge financial losses not only for the company itself. Entities usually consider the risk of fraud inside as insignificant and therefore they do not take any preventive measures to minimize the possibility of its commitment. Companies lack the tools for quick detection of frauds and offenders. Here is the field of controlling, which deals with the basic issues related to the frauds in enterprises, their detection and prevention. Author performed research in 2018, when 51 employees of the controlling departments of companies operating in the Czech Republic participated in the questionnaire survey. Data were statistically evaluated using proportional and independence tests. For the purposes of the analysis, we have set the following research question: "How much is the function of the internal controlling officer in detecting fraud important in Czech companies?" We examined this research question from different perspectives and results showed that controlling staff plays important role within organizations for better fraud and mistake detection caused by accounting staff. Based on results some of fraud or mistakes detected had significant influence on company's profit performance. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1010568
utb.identifier.rivid RIV/70883521:28120/19:63523454!RIV20-MSM-28120___
utb.identifier.obdid 43880428
utb.identifier.wok 000692876300032
utb.source C-wok
dc.date.accessioned 2021-10-08T21:13:48Z
dc.date.available 2021-10-08T21:13:48Z
utb.contributor.internalauthor Helová, Jana
utb.fulltext.affiliation Jana Helová Contact information Ing. Mgr. Jana Helová Tomas Bata University in Zlín, Faculty of Management and Economics Mostní 5139, 76001, Zlín, Czech Republic E-mail: helova@fame.utb.cz ORCID: 0000-0003-3780-2907
utb.fulltext.dates -
utb.fulltext.sponsorship -
utb.wos.affiliation [Helova, Jana] Tomas Bata Univ Zlin, Fac Management & Econ, Mostni 5139, Zlin 76001, Czech Republic
utb.fulltext.projects -
utb.fulltext.faculty Faculty of Management and Economics
utb.fulltext.ou -
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