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Przyczyny nieskutecznego audytu zewnętrznego – studia przypadków amerykańskich

100%
Ambroziak M.
Zarządzanie i Finanse
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2012
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vol. 1
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issue 1
307-317
EN
This article discusses the case studies of audit failures – the real cases were those where the external audit was involved in falsifying financial statements. The purpose of this analysis was to determine the reasons for the low quality of audit, i.e. identifying the factors that significantly lower audit effectiveness. The analyzed cases, widely dis-cussed in the international mass media especially at the beginning of the present century – were selected from the economic practices of the United States. The study of the selected cases was conducted on the basis of the original documents (e.g. reports issued by relevant institutions, judicial decisions, statements of the relevant authorities), as well as secondary studies (e.g. scientific papers, press articles, books).
2

CRISIS IN COUNTRIES WITH UNDERDEVELOPED FINANCIAL MARKETS ON THE EXAMPLE OF RUSSIAN AND ALBANIAN AFFAIRS WITH INVESTMENT FUNDS IN THE FORM OF PYRAMIDS

88%
Antkiewicz S.
Pieniądze i Więź
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2010
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vol. 13
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issue 4(49)
163-170
EN
(Polish title: Kryzys w krajach o slabo rozwinietych rynkach finansowych na przykladzie rosyjskich i albańskich afer z funduszami inwestycyjnymi w formie piramid). The purpose of this article is to present the most dangerous types of investment funds - pyramid schemes - in two countries: Russia and Albania. The collapse of the pyramid shook the economies of these countries and caused unrest in society. The Author presents economic conditions, genesis of these funds in the form of pyramids, reasons for undetected criminal activity and consequences of the collapse of pyramid schemes. It has been proven that often highly valued people and major companies, that are enjoying the confidence of citizens, use their position and the naiveness of small investors in order to achieve material benefits. It is almost certain that in the future, there will be new financial pyramids, and investors deceived upon significant amounts. We can only hope that national surveillance systems will detect criminal dealings in time, and shall prohibit the distribution of investment funds in the form of pyramid schemes.
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