Q-Test DMFCA as a Possible Quick Way of Checking Accounts and Business Activities in the Enterprise

Q test-DMFCA jako možný rychlý způsob kontroly účetnictví a obchodních aktivit v podniku

Jindřiška Kouřilová

Český finanční a účetní časopis, 2015, vol. 2015, issue 1, 55-69

Abstract: To identify errors, fraud and creative accounting can be used several groups of instruments, ranging from methods based on legislation, ethics, to mathematical models. In this paper, we bring a draft of the quick detection model Q-DMFCA (Quick Detection Model Flow Cost Accounting). It is based on environmental accounting, using its records and consists of balances: material as a basic; in another financial balance and legal. The model was applied in two enterprises, there were evaluated the strengths and weaknesses of the proposed model. The further processing should be focused on the impact on sales margin, comparison to other models and audit options in this case and in Farm Accounting Date work as well.

Keywords: Q-DMFCA; Creative accounting; Fraud accounting; Kreativní účetnictví; Účetní podvody (search for similar items in EconPapers)
JEL-codes: G31 M41 (search for similar items in EconPapers)
Date: 2015
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DOI: 10.18267/j.cfuc.436

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