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.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:199216 |
| Date | January 2012 |
| Creators | Spitz, Igor |
| Contributors | Mejzlík, Ladislav, Pelák, Jiří |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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