“Some numbers really are more popular than others.” Mark J. Nigrini (1998a:15) The above idea appears to defy common sense. In a random sequence of numbers drawn from a company’s financial books, every digit from 1 to 9 seems to have a one-in-nine chance of being the leading digit when used in a series of numbers. But, according to a mathematical formula of over 60 years old making its way into the field of accounting, certain numbers are actually more popular than others (Nigrini, 1998a:15). Accounting numbers usually follow a mathematical law, named Benford’s Law, of which the result is so unpredictable that fraudsters and manipulators, as a rule, do not succeed in observing the Law. With this knowledge, the forensic accountant is empowered to detect irregularities, anomalies, errors or fraud that may be present in a financial data set. The main objective of this study was to evaluate the effectiveness of Benford’s Law as a tool for forensic accountants. The empirical research used data from Company X to test the hypothesis that, in the context of financial fraud investigations, a significant difference between the actual and expected frequencies of Benford’s Law could be an indication of an error, fraud or irregularity. The effectiveness of Benford’s Law was evaluated according to findings from the literature review and empirical study. The results indicated that a Benford’s Law analysis was efficient in identifying the target groups in the data set that needed further investigation as their numbers did not match Benford’s Law. / MCom (Forensic Accountancy), North-West University, Potchefstroom Campus, 2014

The thesis has been written on the basis of main architectural concepts and their application in real life within a historical context investigation. Main architectural concepts are represented in a harmony of architectural composition that deals with relations among form, structure and space in the unique art work. Genius loci play very important role in the architectural creation - it represents a special and extra-ordinary urban locality and its architectural value in the historical, geographical and cultural context. The origin of Ostravice village within the historical frame concept of Moravia domain is the topic of this thesis. Other historical documents gave information about Bruneswerde as the Brno Castle. That means Brno Castle had to be founded not in Brno (as it has been consid-ered for many years) but it was located in Beskydy at Ostravice. The sacred city – Civitas Dei had been located in Bruneswerde region in early ages as the centre of European culture, education and spiritual life. Civitas Dei – divine Jerusalem in the transcription of St. Augustine's book De civitate Dei – is not only glorification of God and religious fantasy. It is also one of significant clues for recognition of historical architecture. The depiction of unknown settlement from the book of unde-fined origin is a superb testimony about extinct architectural works. They are legible from cadastral maps. Brno Castle - residence of nobility and power served shelter to St. Vojtěch, St. Prokop, St. Václav and St. Ludmila as it is obvious for the mentioned picture. Three major temples, three com-position axes symbolized by three towers on coins are in analogical relation to Brno triangle of four saints - the Saint family of Brno temples. Powerful ambitions of Brno City principals and clergy are inscribed into the urban structure in the way of composition relations which are legible to them who devoted themselves to the mystery of harmony. The absence of historical continuity affects personal attitudes and also identity of the whole community. The architecture truly reflects the past state of polis and it is eloquent even after its death. The architectural composition relations influence the natural environment for long time, longer than the architectural work existence. The geometric order of Renaissance Brno existence has not been in attention of architects so far. The features were discovered in characteristic paintings by Albrecht Durer. They are evidently secret works of the genius. A meaningful collaborator and follower in the extensive project was also his friend Jan Čert from Brno and lately from Vienna. His noble genealogy played a significant role in history of Silesia and Moravia for centuries. It is tendency to consider him as Austrian or even German architect. It is because of the fact that the genealogy tree of his noble family had roots in Moravia. It is supposed that Durer with Jan Čert´s support created the extraordinarily monumental architectural and urban works in Brno. A remarkable consensus in the urban composition of two squares and transition of traditional urban structure of Ostravice Civitas Dei into the modern Brno is also confirmed due to the identification of noble creators and owners, who were at the foundation, transformation and extinction of elements of the Moravian urban structure.