Dissertation tries to put near auditor's reaction to realized frauds during audit of final accounts. Beginning is focused on sence of audit, history and present. Frauds of accounting entity from point of view of international standards on auditing (ISA) are specified in next part of thesis. Main part is focus on concrete reaction of auditor, not only on accounting frauds, but also on possible legalization of earnings from criminal activity. Conclusion deal with actual progres of ISA and forensic investigation.

This dissertation analyses local reverse charge on VAT and guarantee of the customer as the tools the Czech Republic introduced in its fight against tax frauds and shows obstacles which could arose during its transition into the Czech tax system.

The subject of this thesis is an implementation of a reverse-charge mechanism on selected goods, more specifically waste and scrap, which are listed in Annex no. 5 of the Act no. 235/2004 Coll., on Value Added Tax. The reverse charge mechanism, as is evident from the title, is the transfer of VAT obligations of provider to the recipient of taxable transactions. The reverse charge mechanism is not only in the Czech Republic, but also throughout the European Union, introduced as a measure against VAT frauds. The main objective of this thesis is an analysis of the impact of the reverse-charge mechanism on waste and scrap in the Czech Republic covering the period from 1. 4. 2008 to 31. 3. 2015. This analysis is shown that the implementation of the reverse-charge mechanism eliminated fictitious deliveries of waste and scrap related to carousel frauds within trades of Czech Republic and EU 28. The estimation of tax evasion in the period from 1. 4. 2010 to 31. 3. 2011, the period just before the implementation of the reverse-charge mechanism, is in the amount of CZK 1,561,278,000.

The Diploma Thesis deals with the insurance frauds connected to crisis periods, which are due to the longstanding recession and increasingly frequent natural disasters a very hot and current topic. First of all, the insurance fraud is generally defined, including its offenders, possible causes, consequences or regulations, which completely describe given problematics. Then, attention is paid to the contest with insurance frauds, where suggestions for improving the prevention and detection of this crime can be found. The Diploma Thesis also analyzes the current phase and trends in the recent years, and last, but not least, it deals with the relationship between the insurance frauds and specific periods of the crisis.

A consolidação da arbitragem como mecanismo amplamente utilizado para a resolução de controvérsias em nosso país traz questionamentos a respeito dos riscos e da efetividade de tal método quando o assunto é a execução da sentença arbitral. Enquanto no processo estatal a efetividade da sentença é assegurada pelo reconhecimento da fraude à execução (sancionada com a ineficácia dos atos fraudulentos), restam dúvidas acerca da aplicabilidade da mesma regra no processo arbitral. A garantia da higidez patrimonial através da repreensão da fraude à execução também deve ser observada no processo arbitral, do contrário será incentivada a má-fé, bem como enfraquecida a efetividade da execução da sentença para aqueles que elegem a arbitragem para a resolução de suas controvérsias. Neste mister, o presente trabalho procura traçar os contornos da fraude à execução e da jurisdição arbitral para, através do confronto entre elas, trazer reflexões que colaborem com a compreensão dos riscos assumidos pelo usuário da arbitragem, especialmente no que diz respeito à efetividade de uma eventual execução da sentença arbitral. / The consolidation of arbitration as a method widely used in Brazil has brought up the discussion over the risks and over the effectiveness of the arbitration award enforcement. While in state court procedures the effectiveness of the decision is assured by the legal recognition of fraud of execution (sanctioned with disregard of the fraudulent acts), in arbitral procedures the applicability of this same rule is doubtful. The assurance of the patrimonial integrity through punishment of fraud of execution also must be observed in arbitration, otherwise bad faith would be stimulated and the enforcement of the arbitral award will be compromised for those who chose arbitration for solving their controversies. This paper intents to analyze and to confront the features of fraud of execution and of the arbitral jurisdiction in order to collaborate with the understanding of the risks taken by the user of arbitration, especially regarding the effectiveness of the enforcement of the arbitral award.

Made available in DSpace on 2016-04-25T16:44:25Z (GMT). No. of bitstreams: 1 Roberto Max Hermann Filho.pdf: 1985582 bytes, checksum: 8ec2531d52ed0c21750dd838bb876b1a (MD5) Previous issue date: 2011-10-24 / Since the failure of Barings Bank in 1995, the corporate world has experienced a series of financial scandals, which losses have gone up exponentially and reached almost five billion Euros in the Société Générale case. Those losses are generated by the dealing desks, where traders take advantage of, amongst other things, a broken control framework to take non authorized positions that resulted in severe losses due to unfavorable market moves (rogue trader type of fraud). The objective of this work is to conduct a case study approach comparing the key deficiencies amongst five important losses: Baring Bank, Allied Irish Bank, Enron, National Australian Bank and Société Générale. The key finding, which can be very helpful to prevent occurrence of new similar cases, brings up the common causes in all cases: internal environment lenient with internal controls and ethical standards; inadequate measurement and understanding of risks; ineffective systems and controls carried out with scarce and unqualified human resources; failures related to information sharing, communication and monitoring / Desde a quebra do banco Barings em 1995, o mundo corporativo enfrenta uma série de escândalos financeiros, cujos valores sobem de forma exponencial, chegando a quase cinco bilhões de euro em 2008 (perda enfrentada pelo banco francês Société Générale). Essas perdas estão diretamente relacionadas com mesas de tesouraria, onde traders se aproveitaram, dentre outras coisas, de falhas de controle para assumirem posições de mercado, muito além do autorizado pelas instituições, sofrendo, assim, com oscilações negativas, que resultaram em perdas enormes (este tipo de fraude é conhecido no meio financeiro como Rogue Trader type of fraud). A justificativa deste trabalho é fazer uma análise detalhada das falhas de controle que resultaram nesse tipo de situação, utilizando como base cinco importantes casos: Barings, Allied Irish Bank, Enron, National Australian Bank e Société Générale. Os resultados obtidos, por meio deste estudo, que devem ser utilizados, como ponto de atenção, na prevenção a novos incidentes similares, mostram que as causas comuns, em todos os casos, são um ambiente interno leniente com controles e valores éticos; inadequada avaliação e entendimento dos riscos assumidos; atividades de controles ineficazes, com poucos recursos humanos, problemas de sistemas e baixa qualificação profissional; falhas nas atividades de informações, comunicações e monitoramento

This thesis is an exploration of the general public's use and reflections on electronic identification (e-ID) tokens, in Sweden. Based on the researcher’s own experiences, the aim was to understand how the current e-ID scheme was enabling or obstructing the interaction with public agencies, etcetera. The thesis has a qualitative research design and is situated within the interpretivist paradigm. The data was collected through semi-structured interviews and the analysis of three documents, published by three different public agencies in Sweden. The data was analyzed through the vehicle of thematic analysis, which engendered four themes. These were 1. e-ID definitions, 2. the personal identity number as enabler and obstruction, 3. banks as the major e-ID issuer in Sweden and 4. security, skepticism and trust. The findings indicated that the e-ID was associated with convenience and security risks, which were brought up by the interviewees as well as the analyzed public reports. Furthermore, one of the public reports argued that the e-ID should be separated from the notion of having authority, through re- baptizing the Swedish term for e-ID, in Swedish 'e-legitimation' to electronic identity document ('elektronisk identitetshandling' in Swedish).

In my diploma thesis I dealt with the institute of liability for value added tax. It is a relatively new device in a fight against the tax evasion, which has been added to Czech legislation due to European directive on VAT. One of the biggest problems in the fight against tax evasion are carousel frauds

Made available in DSpace on 2014-12-17T14:20:29Z (GMT). No. of bitstreams: 1 FlaubertMO_TESE.pdf: 2034180 bytes, checksum: 1a4e89488a7ee3e546c1b63c149d6232 (MD5) Previous issue date: 2013-04-26 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior / The objective of this work is to analyze the phenomenon of lying, highlighting some uses and social consequences. Lies are a ubiquitous phenomenon, and in many cases they even promote social harmony. Furthermore, telling lies is an expression of individuality: it is the expression of relative autonomy that the subject has towards their social environment allowing them to defend their most personal interests. The work also aims to examine the concept of habitus applied to the social production of lies. Thus, the liars produce their lies aiming to obtain certain effects on their audiences. There are certain social cognitive principles that structure the kind of lie that is usually told to the public. Finally, the perpetrators of crimes of fraud and other deceptive practices may suffer a criminal prosecution because the damage they cause affects important social values recognized by the state, and are not restricted to the victim‟s chagrin. In the most common forms of fraud, the crooks make tempting offers to victims exploiting some of their standardized behaviors and reactions. To understand the fragility of the victims to scams is an attempt to understand how a social phenomenon as usual as is the lie can still surprise and cause perplexity / O objetivo deste trabalho ? fazer uma an?lise sobre o fen?meno da mentira, destacando alguns usos e consequ?ncias sociais. As mentiras s?o um fen?meno onipresente, e em muitos casos elas at? mesmo promovem a conviv?ncia social. Al?m disso, contar mentiras ? uma express?o da individualidade: ? a express?o da autonomia relativa que o sujeito tem perante seu meio social, permitindo-lhe defender seus interesses mais pessoais. O trabalho tamb?m se prop?e a analisar o conceito do habitus aplicado ? produ??o social da mentira. Desta forma, as mentiras s?o produzidas a partir dos efeitos que os mentirosos almejam produzir no seu p?blico. H? certos princ?pios sociocognitivos que estruturam o tipo de mentira que se conta. Por fim, os perpetradores de crimes de fraude e outras pr?ticas enganadoras podem sofrer processo judicial, pois os danos que eles causam atingem valores sociais maiores, reconhecidos pelo Estado, que n?o se restringem ao dissabor da v?tima. Nas modalidades mais usuais de fraude, os vigaristas fazem propostas tentadoras ?s v?timas explorando alguns de seus comportamentos e rea??es padronizadas. Entender a fragilidade das v?timas aos golpes ? uma tentativa de entender como um fen?meno social t?o usual como ? a mentira pode ainda assim causar surpresa e perplexidade

A consolidação da arbitragem como mecanismo amplamente utilizado para a resolução de controvérsias em nosso país traz questionamentos a respeito dos riscos e da efetividade de tal método quando o assunto é a execução da sentença arbitral. Enquanto no processo estatal a efetividade da sentença é assegurada pelo reconhecimento da fraude à execução (sancionada com a ineficácia dos atos fraudulentos), restam dúvidas acerca da aplicabilidade da mesma regra no processo arbitral. A garantia da higidez patrimonial através da repreensão da fraude à execução também deve ser observada no processo arbitral, do contrário será incentivada a má-fé, bem como enfraquecida a efetividade da execução da sentença para aqueles que elegem a arbitragem para a resolução de suas controvérsias. Neste mister, o presente trabalho procura traçar os contornos da fraude à execução e da jurisdição arbitral para, através do confronto entre elas, trazer reflexões que colaborem com a compreensão dos riscos assumidos pelo usuário da arbitragem, especialmente no que diz respeito à efetividade de uma eventual execução da sentença arbitral. / The consolidation of arbitration as a method widely used in Brazil has brought up the discussion over the risks and over the effectiveness of the arbitration award enforcement. While in state court procedures the effectiveness of the decision is assured by the legal recognition of fraud of execution (sanctioned with disregard of the fraudulent acts), in arbitral procedures the applicability of this same rule is doubtful. The assurance of the patrimonial integrity through punishment of fraud of execution also must be observed in arbitration, otherwise bad faith would be stimulated and the enforcement of the arbitral award will be compromised for those who chose arbitration for solving their controversies. This paper intents to analyze and to confront the features of fraud of execution and of the arbitral jurisdiction in order to collaborate with the understanding of the risks taken by the user of arbitration, especially regarding the effectiveness of the enforcement of the arbitral award.