Srovnání přístupů k prevenci a detekci podvodného jednání v České republice a Spojeném království

This thesis examines approaches to the prevention and detection of employee fraud in the Czech Republic and the United Kingdom. It explores the legislative frameworks, auditing environment, internal control systems, and principles of corporate governance in both countries, and analyses how these mechanisms contribute to the prevention and detection of fraudulent conduct. The second and third chapters analyse these areas separately for each country, allowing for a detailed comparison. The fourth chapter summarises the main similarities and differences and provides a clear comparative overview. The thesis shows that, despite differing legal traditions, both systems share similar principles of fraud prevention, with the most significant differences arising in institutional practice and the implementation of control mechanisms.