The problem with which this research was done was that of applying the IBM360 computer to the analysis of waveforms from a Beckman model 120C liquid chromatograph. Software to interpret these waveforms was written in the PLl language. For a control run, input to the computer consisted of a digital tape containing the raw results of the chromatograph run. Output consisted of several graphs and charts giving the results of the analysis. In addition, punched output was provided which gave the name of each amino acid, its elution time and color constant. These punched cards were then input to the computer as input to the experimental run, along with the raw data on the digital tape. From the known amounts of amino acids in the control run and the ratio of control to experimental peak area, the amino acids of the unknown were quantified. The resulting programs provided a complete and easy to use solution to the problem of chromatographic data analysis.

This thesis analyzes techniques of manipulation of accounting data for the purpose of fraud. It is further looking for methods, which could be capable of detecting these manipulations and it verifies the efficiency of the procedures already in use. A theoretical part studies method of financial analysis, statistical methods, Benford's tests, fuzzy matching and technologies of machine learning. Practical part verifies the methods of financial analysis, Benford's tests, algorithms for fuzzy matching and neural networks.