{"id":11039,"date":"2026-04-08T09:56:29","date_gmt":"2026-04-08T07:56:29","guid":{"rendered":"https:\/\/orangeacademy.cz\/clanky\/?p=11039"},"modified":"2026-03-18T12:08:19","modified_gmt":"2026-03-18T11:08:19","slug":"ucetni-podvod","status":"publish","type":"post","link":"https:\/\/orangeacademy.cz\/clanky\/ucetni-podvod\/","title":{"rendered":"Rizika \u00fa\u010detn\u00edch podvod\u016f a postupy jejich v\u010dasn\u00e9ho odhalen\u00ed"},"content":{"rendered":"<p><b>\u00da\u010detn\u00ed podvody p\u0159edstavuj\u00ed jedno z\u202fnejz\u00e1va\u017en\u011bj\u0161\u00edch rizik, kter\u00e1 mohou firmy postihnout. Nejde jen o finan\u010dn\u00ed ztr\u00e1ty \u2013 n\u00e1sledky sahaj\u00ed od po\u0161kozen\u00ed reputace a\u017e po pr\u00e1vn\u00ed odpov\u011bdnost. V prost\u0159ed\u00ed rostouc\u00edch po\u017eadavk\u016f na digitalizaci je proto kl\u00ed\u010dov\u00e9 porozum\u011bt tomu, pro\u010d \u00fa\u010detn\u00ed podvody vznikaj\u00ed, jak\u00e9 maj\u00ed formy a jak je mo\u017en\u00e9 je v\u010das odhalit.<\/b><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Obsah<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69d64cf06f661\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #666666;color:#666666\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #666666;color:#666666\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69d64cf06f661\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/orangeacademy.cz\/clanky\/ucetni-podvod\/#Co_jsou_ucetni_podvody_a_proc_vznikaji\" >Co jsou \u00fa\u010detn\u00ed podvody a pro\u010d vznikaj\u00ed?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/orangeacademy.cz\/clanky\/ucetni-podvod\/#Nejcastejsi_formy_ucetnich_podvodu\" >Nej\u010dast\u011bj\u0161\u00ed formy \u00fa\u010detn\u00edch podvod\u016f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/orangeacademy.cz\/clanky\/ucetni-podvod\/#Rizika_ktera_ucetni_podvody_prinaseji\" >Rizika, kter\u00e1 \u00fa\u010detn\u00ed podvody p\u0159in\u00e1\u0161ej\u00ed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/orangeacademy.cz\/clanky\/ucetni-podvod\/#Prevence_jako_nejucinnejsi_obrana\" >Prevence jako nej\u00fa\u010dinn\u011bj\u0161\u00ed obrana<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/orangeacademy.cz\/clanky\/ucetni-podvod\/#Jak_mohou_firmy_snizit_riziko_podvodu\" >Jak mohou firmy sn\u00ed\u017eit riziko podvodu<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Co_jsou_ucetni_podvody_a_proc_vznikaji\"><\/span><span style=\"font-weight: 400;\">Co jsou \u00fa\u010detn\u00ed podvody a pro\u010d vznikaj\u00ed?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u00da\u010detn\u00ed podvod p\u0159edstavuje <strong>\u00famyslnou manipulaci s \u00fa\u010detn\u00edmi z\u00e1znamy, finan\u010dn\u00edmi v\u00fdkazy nebo hospod\u00e1\u0159sk\u00fdmi informacemi<\/strong> s c\u00edlem vytvo\u0159it nepravdiv\u00fd obraz o finan\u010dn\u00ed situaci firmy. Tato manipulace m\u016f\u017ee m\u00edt podobu nadhodnocov\u00e1n\u00ed v\u00fdnos\u016f, zatajov\u00e1n\u00ed n\u00e1klad\u016f, vytv\u00e1\u0159en\u00ed fiktivn\u00edch transakc\u00ed nebo \u00faprav \u00fa\u010dt\u016f tak, aby spl\u0148ovaly o\u010dek\u00e1v\u00e1n\u00ed veden\u00ed, investor\u016f \u010di bank. Podvodn\u00e9 jedn\u00e1n\u00ed m\u016f\u017ee b\u00fdt provedeno jednotlivcem, ale velmi \u010dasto jde o <strong>systematick\u00e9 jedn\u00e1n\u00ed v\u00edce zam\u011bstnanc\u016f<\/strong> nebo dokonce o \u0159\u00edzenou \u010dinnost veden\u00ed spole\u010dnosti.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Hlavn\u00ed motivy vzniku \u00fa\u010detn\u00edch podvod\u016f:<\/span><\/h3>\n<h3><span style=\"font-weight: 400;\">1. Zlep\u0161en\u00ed finan\u010dn\u00edho obrazu firmy<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Firmy mohou b\u00fdt vystaveny<strong> tlaku investor\u016f, bank nebo mate\u0159sk\u00fdch spole\u010dnost\u00ed,<\/strong> aby vykazovali lep\u0161\u00ed <a href=\"https:\/\/orangeacademy.cz\/clanky\/vysledovka\/\" target=\"_blank\" rel=\"noopener\">hospod\u00e1\u0159sk\u00e9 v\u00fdsledky. <\/a>Pokud re\u00e1ln\u00e9 v\u00fdsledky zaost\u00e1vaj\u00ed, n\u011bkter\u00e9 firmy mohou s\u00e1hnout k manipulaci \u00fa\u010detnictv\u00ed s c\u00edlem \u201evylep\u0161it\u201c tr\u017eby, sn\u00ed\u017eit n\u00e1klady nebo um\u011ble nav\u00fd\u0161it hodnotu aktiv. V kr\u00e1tk\u00e9m horizontu to m\u016f\u017ee vyvolat dojem stability \u010di r\u016fstu, ale dlouhodob\u011b jde o vysoce rizikovou strategii, kter\u00e1 \u010dasto <strong>odhal\u00ed skute\u010dn\u00e9 probl\u00e9my p\u0159\u00edli\u0161 pozd\u011b.<\/strong><\/span><\/p>\n<h3><span style=\"font-weight: 400;\">2. Z\u00edsk\u00e1n\u00ed neopr\u00e1vn\u011bn\u00e9ho finan\u010dn\u00edho prosp\u011bchu<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Jednotlivci mohou manipulovat \u00fa\u010detnictv\u00ed <strong>s c\u00edlem vlastn\u00edho obohacen\u00ed.<\/strong> Nej\u010dast\u011bji jde o vytv\u00e1\u0159en\u00ed fiktivn\u00edch faktur, p\u0159evody prost\u0159edk\u016f na soukrom\u00e9 \u00fa\u010dty, zneu\u017e\u00edv\u00e1n\u00ed firemn\u00edch kreditn\u00edch karet nebo nav\u00fd\u0161en\u00ed vlastn\u00edch odm\u011bn a bonus\u016f. Tito pachatel\u00e9 obvykle vyu\u017e\u00edvaj\u00ed nedostate\u010dn\u011b nastaven\u00e9 intern\u00ed kontroly a koncentraci pravomoc\u00ed na jednom m\u00edst\u011b.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">3. Maskov\u00e1n\u00ed ztr\u00e1t \u010di neefektivity<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Podvodn\u00e9 jedn\u00e1n\u00ed b\u00fdv\u00e1 pou\u017e\u00edv\u00e1no i jako zp\u016fsob <strong>skryt\u00ed provozn\u00edch probl\u00e9m\u016f,<\/strong> klesaj\u00edc\u00ed v\u00fdkonnosti nebo chybn\u00fdch rozhodnut\u00ed managementu. Pokud veden\u00ed nechce p\u0159iznat chybu, m\u016f\u017ee m\u00edt tendenci \u201ep\u0159ekr\u00fdt\u201c neefektivitu \u00fa\u010detn\u00edmi \u00fapravami. T\u00edm se probl\u00e9my nejen ne\u0159e\u0161\u00ed, ale postupn\u011b prohlubuj\u00ed a ohro\u017euj\u00ed budoucnost firmy.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">4. Spln\u011bn\u00ed bonusov\u00fdch c\u00edl\u016f spojen\u00fdch s v\u00fdsledky hospoda\u0159en\u00ed<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">V mnoha firm\u00e1ch jsou odm\u011bny veden\u00ed i zam\u011bstnanc\u016f nav\u00e1z\u00e1ny na dosa\u017een\u00ed konkr\u00e9tn\u00edch finan\u010dn\u00edch ukazatel\u016f, tr\u017eeb nebo zisku. Pokud jsou tyto c\u00edle nastaveny p\u0159\u00edli\u0161 agresivn\u011b, mohou <strong>vytvo\u0159it motivaci v\u00fdsledky zkreslovat.<\/strong> Nejde o vz\u00e1cn\u00fd jev: pr\u00e1v\u011b tlak na spln\u011bn\u00ed bonus\u016f je j<strong>ednou z nejb\u011b\u017en\u011bj\u0161\u00edch p\u0159\u00ed\u010din \u00fa\u010detn\u00edch manipulac\u00ed.<\/strong><\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nejcastejsi_formy_ucetnich_podvodu\"><\/span><span style=\"font-weight: 400;\">Nej\u010dast\u011bj\u0161\u00ed formy \u00fa\u010detn\u00edch podvod\u016f<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span style=\"font-weight: 400;\">1. Manipulace s v\u00fdnosy<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Um\u011bl\u00e9 navy\u0161ov\u00e1n\u00ed tr\u017eeb<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">P\u0159ed\u010dasn\u00e9 \u00fa\u010dtov\u00e1n\u00ed nevznikl\u00fdch pln\u011bn\u00ed<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vytv\u00e1\u0159en\u00ed fiktivn\u00edch faktur<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">2. Podvodn\u00e9 vykazov\u00e1n\u00ed n\u00e1klad\u016f<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Zatajov\u00e1n\u00ed z\u00e1vazk\u016f<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Odkl\u00e1d\u00e1n\u00ed \u00fa\u010dtov\u00e1n\u00ed n\u00e1klad\u016f do budouc\u00edch obdob\u00ed<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Fale\u0161n\u00e9 n\u00e1kladov\u00e9 polo\u017eky<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">3. Znehodnocen\u00ed \u010di nadhodnocen\u00ed aktiv<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Fiktivn\u00ed z\u00e1soby<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nadhodnocen\u00e9 pohled\u00e1vky<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Neproveden\u00e9 odpisy dlouhodob\u00e9ho majetku<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">4. Osobn\u00ed obohacen\u00ed<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Zneu\u017eit\u00ed firemn\u00edch prost\u0159edk\u016f<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Platby neexistuj\u00edc\u00edm dodavatel\u016fm<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00daplatky \u010di provize skryt\u00e9 v \u00fa\u010detnictv\u00ed<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Rizika_ktera_ucetni_podvody_prinaseji\"><\/span><span style=\"font-weight: 400;\">Rizika, kter\u00e1 \u00fa\u010detn\u00ed podvody p\u0159in\u00e1\u0161ej\u00ed<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u00da\u010detn\u00ed podvod se m\u016f\u017ee zpo\u010d\u00e1tku jevit jako rychl\u00e9 \u201e\u0159e\u0161en\u00ed\u201c nep\u0159\u00edzniv\u00fdch finan\u010dn\u00edch v\u00fdsledk\u016f, zpo\u017ed\u011bn\u00fdch zak\u00e1zek nebo tlaku ze strany investor\u016f. Ve skute\u010dnosti v\u0161ak jde o jednu z\u202fnejrizikov\u011bj\u0161\u00edch praktik, kter\u00e1 dok\u00e1\u017ee <strong>ohrozit stabilitu i dlouhodobou budoucnost firmy.<\/strong> N\u00e1sledky se mohou projevit postupn\u011b, ale b\u00fdvaj\u00ed o to ni\u010div\u011bj\u0161\u00ed.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">1. Finan\u010dn\u00ed ztr\u00e1ty<\/span><\/h3>\n<h4><span style=\"font-weight: 400;\">P\u0159\u00edm\u00e9 finan\u010dn\u00ed ztr\u00e1ty<\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ztr\u00e1ta pen\u011b\u017en\u00edch prost\u0159edk\u016f kv\u016fli neopr\u00e1vn\u011bn\u00fdm transakc\u00edm<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vznik nevymahateln\u00fdch pohled\u00e1vek<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nespr\u00e1vn\u011b vyk\u00e1zan\u00e9 n\u00e1klady \u010di v\u00fdnosy ovliv\u0148uj\u00edc\u00ed <a href=\"https:\/\/orangeacademy.cz\/clanky\/vymahani-pohledavek\/\" target=\"_blank\" rel=\"noopener\">cash\u2011flow<\/a><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chybn\u011b proveden\u00e9 investice na z\u00e1klad\u011b zkreslen\u00fdch dat<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">Nep\u0159\u00edm\u00e9 finan\u010dn\u00ed ztr\u00e1ty<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u00e1klady na pr\u00e1vn\u00ed zastoupen\u00ed a soudn\u00ed spory<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u00e1klady na forenzn\u00ed audit a intern\u00ed \u0161et\u0159en\u00ed<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ztr\u00e1ta zak\u00e1zek a obchodn\u00edch p\u0159\u00edle\u017eitost\u00ed<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">2. Pokuty a regulatorn\u00ed sankce<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u00da\u010detn\u00ed podvody znamenaj\u00ed poru\u0161en\u00ed pr\u00e1vn\u00edch p\u0159edpis\u016f, zejm\u00e9na:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">z\u00e1kona o \u00fa\u010detnictv\u00ed<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">z\u00e1kona o DPH<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">trestn\u00edho z\u00e1kon\u00edku<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Sankce se mohou t\u00fdkat:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">v\u00fdznamn\u00fdch pokut od st\u00e1tn\u00edch org\u00e1n\u016f,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">z\u00e1kazu \u010dinnosti statut\u00e1rn\u00edch org\u00e1n\u016f,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">propadnut\u00ed majetku,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">trestn\u00ed odpov\u011bdnosti pr\u00e1vnick\u00e9 i fyzick\u00e9 osoby.<\/span><\/li>\n<\/ul>\n<div id=\"attachment_11046\" style=\"width: 2570px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-11046\" class=\"size-full wp-image-11046\" src=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2026\/02\/ucetni-podvod-scaled.jpeg\" alt=\"Postupy v\u010dasn\u00e9ho odhalen\u00ed \u00fa\u010detn\u00edch podvod\u016f\" width=\"2560\" height=\"1707\" srcset=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2026\/02\/ucetni-podvod-scaled.jpeg 2560w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2026\/02\/ucetni-podvod-1280x854.jpeg 1280w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2026\/02\/ucetni-podvod-980x653.jpeg 980w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2026\/02\/ucetni-podvod-480x320.jpeg 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) and (max-width: 1280px) 1280px, (min-width: 1281px) 2560px, 100vw\" \/><p id=\"caption-attachment-11046\" class=\"wp-caption-text\">Postupy v\u010dasn\u00e9ho odhalen\u00ed \u00fa\u010detn\u00edch podvod\u016f<\/p><\/div>\n<h3><span style=\"font-weight: 400;\">3. Po\u0161kozen\u00ed reputace a d\u016fv\u011bryhodnosti<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Naru\u0161en\u00e1 reputace je \u010dasto <strong>je\u0161t\u011b z\u00e1va\u017en\u011bj\u0161\u00edm dopadem<\/strong> ne\u017e samotn\u00e1 finan\u010dn\u00ed \u0161koda.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Dopady na:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">klienty \u2013 ztr\u00e1ta d\u016fv\u011bry, p\u0159esun k jin\u00e9mu dodavateli<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">investory \u2013 odm\u00edtnut\u00ed investic, ned\u016fv\u011bra ve veden\u00ed<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">zam\u011bstnance \u2013 ni\u017e\u0161\u00ed mor\u00e1lka, odchody kl\u00ed\u010dov\u00fdch lid\u00ed<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ve\u0159ejnost a m\u00e9dia \u2013 negativn\u00ed obraz firmy a dlouhodob\u00e9 zpochybn\u011bn\u00ed jej\u00ed profesionality K obnov\u011b d\u016fv\u011bry m\u016f\u017ee trvat roky, n\u011bkdy se to firm\u011b nepoda\u0159\u00ed v\u016fbec.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">4. Ztr\u00e1ta d\u016fv\u011bry auditor\u016f a obchodn\u00edch partner\u016f<\/span><\/h3>\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/orangeacademy.cz\/clanky\/ucetni-audit\/\" target=\"_blank\" rel=\"noopener\">Audito\u0159i<\/a> i partne\u0159i se mus\u00ed spolehnout na pravdivost \u00fa\u010detn\u00edch v\u00fdkaz\u016f. Odhalen\u00ed podvodu vede ke:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">zp\u0159\u00edsn\u011bn\u00ed auditn\u00edch postup\u016f a vy\u0161\u0161\u00edm n\u00e1klad\u016fm na audit<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">omezen\u00ed nebo ukon\u010den\u00ed spolupr\u00e1ce<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">hor\u0161\u00edm podm\u00ednk\u00e1m ve smlouv\u00e1ch \u2014 nap\u0159. p\u0159\u00edsn\u011bj\u0161\u00ed obchodn\u00ed podm\u00ednky, krat\u0161\u00ed splatnosti<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">zhor\u0161en\u00ed p\u0159\u00edstupu k financov\u00e1n\u00ed (banky jsou velmi citliv\u00e9 na \u00fa\u010detn\u00ed rizika)<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">5. Pr\u00e1vn\u00ed odpov\u011bdnost veden\u00ed firmy<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Statut\u00e1rn\u00ed org\u00e1ny maj\u00ed povinnost jednat s p\u00e9\u010d\u00ed hospod\u00e1\u0159e, pokud dojde k \u00fa\u010detn\u00edmu podvodu, mohou n\u00e9st odpov\u011bdnost:<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Ob\u010danskopr\u00e1vn\u00ed: n\u00e1hrada \u0161kody zp\u016fsoben\u00e9 firm\u011b, investor\u016fm nebo v\u011b\u0159itel\u016fm<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Spr\u00e1vn\u00ed: vysok\u00e9 pokuty, z\u00e1kaz \u010dinnosti, propadnut\u00ed majetku<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Trestn\u00ed: tresty za zkreslov\u00e1n\u00ed \u00fa\u010detnictv\u00ed, poru\u0161en\u00ed povinnosti p\u0159i spr\u00e1v\u011b ciz\u00edho majetku, podvod nebo pomoc k podvodu<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Trestn\u00ed odpov\u011bdnost se m\u016f\u017ee t\u00fdkat:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">jednatel\u016f, \u010dlen\u016f p\u0159edstavenstva, finan\u010dn\u00edch \u0159editel\u016f<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00fa\u010detn\u00edch<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">dal\u0161\u00edch osob pod\u00edlej\u00edc\u00edch se na manipulac\u00edch<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">riziko m\u016f\u017ee dopadnout i na firmu jako pr\u00e1vnickou osobu.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Prevence_jako_nejucinnejsi_obrana\"><\/span><span style=\"font-weight: 400;\">Prevence jako nej\u00fa\u010dinn\u011bj\u0161\u00ed obrana<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">V\u010dasn\u00e9 odhalen\u00ed je d\u016fle\u017eit\u00e9, ale <strong>nejlep\u0161\u00ed strategi\u00ed je prevence.<\/strong> Firmy by m\u011bly vytv\u00e1\u0159et transparentn\u00ed prost\u0159ed\u00ed a podporovat etick\u00e9 chov\u00e1n\u00ed. Doporu\u010den\u00e9 kroky zahrnuj\u00ed:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Etick\u00fd kodex a finan\u010dn\u00ed discipl\u00ednu<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pravideln\u00e9 vyhodnocov\u00e1n\u00ed rizik<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Automatizaci proces\u016f, kter\u00e1 sni\u017euje prostor pro lidskou manipulaci<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Jak_mohou_firmy_snizit_riziko_podvodu\"><\/span><span style=\"font-weight: 400;\">Jak mohou firmy sn\u00ed\u017eit riziko podvodu<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Mal\u00e9 a st\u0159edn\u00ed firmy maj\u00ed \u010dasto omezen\u00e9 zdroje, co\u017e m\u016f\u017ee zvy\u0161ovat jejich zranitelnost v\u016f\u010di podvod\u016fm. P\u0159esto existuje \u0159ada <strong>\u00fa\u010dinn\u00fdch a finan\u010dn\u011b nen\u00e1ro\u010dn\u00fdch krok\u016f,<\/strong> kter\u00e9 dok\u00e1\u017eou riziko v\u00fdrazn\u011b sn\u00ed\u017eit.\u00a0<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">1. Nastavit z\u00e1kladn\u00ed vnit\u0159n\u00ed kontroly<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">I mal\u00e9 firmy pot\u0159ebuj\u00ed alespo\u0148 jednoduch\u00e9 kontroln\u00ed mechanismy:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Odd\u011blen\u00ed pravomoc\u00ed \u2013 nap\u0159. \u010dlov\u011bk, kter\u00fd vystavuje faktury, by nem\u011bl b\u00fdt z\u00e1rove\u0148 ten, kdo je schvaluje nebo \u00fa\u010dtuje.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Dvou\u00farov\u0148ov\u00e9 schvalov\u00e1n\u00ed plateb \u2013 i u mal\u00fdch \u010d\u00e1stek.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pravideln\u00e9 kontroly bankovn\u00edch \u00fa\u010dt\u016f a pokladny.<\/span><\/li>\n<\/ul>\n<span class='mb-center maxbutton-12-center'><span class='maxbutton-12-container mb-container'><a class=\"maxbutton-12 maxbutton maxbutton-kurz-ucetnictvi-online\" target=\"_blank\" title=\"Kurz \u00fa\u010detnictv\u00ed online\" rel=\"noopener\" href=\"https:\/\/orangeacademy.cz\/kurzy-ucetnictvi\/hledej-rekvalifikacni-kurzy-ucetnictvi-a-danove-evidence\/online\"><span class='mb-text'>Studujte kurz \u00fa\u010detnictv\u00ed 100% online<\/span><\/a><\/span><\/span>\n<h3><span style=\"font-weight: 400;\">2. Digitalizace a automatizace<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Digitalizovan\u00e9 procesy sni\u017euj\u00ed prostor pro manipulace.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Elektronick\u00fd ob\u011bh faktur<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Automatick\u00e9 p\u00e1rov\u00e1n\u00ed plateb<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cloudov\u00e9 \u00fa\u010detnictv\u00ed se z\u00e1znamem zm\u011bn<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">3. Prov\u011b\u0159ov\u00e1n\u00ed dodavatel\u016f a odb\u011bratel\u016f<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Podniky \u010dasto spolupracuj\u00ed s men\u0161\u00edm po\u010dtem partner\u016f, a jak\u00e1koli nepoctivost m\u016f\u017ee m\u00edt velk\u00e9 dopady.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Doporu\u010duje se:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">prov\u011b\u0159it firmu v rejst\u0159\u00edc\u00edch (insolvence, exekuce, registr ARES),<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">sledovat platebn\u00ed mor\u00e1lku,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">pravideln\u011b aktualizovat smlouvy a podm\u00ednky.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">4. \u0160kolen\u00ed zam\u011bstnanc\u016f<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vysv\u011btlit co je \u00fa\u010detn\u00ed podvod<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Jak vypad\u00e1 podez\u0159el\u00e9 chov\u00e1n\u00ed<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Jak a kde je mohou nahl\u00e1sit<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nau\u010dit je rozpoznat podez\u0159el\u00e9 situace<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vysv\u011btlit postupy p\u0159i n\u00e1lezu nesrovnalost\u00ed<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sezn\u00e1mit je s etick\u00fdm kodexem \u010di pravidly firmy<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">5. Pravideln\u00e9 inventury a intern\u00ed kontroly<\/span><\/h3>\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/orangeacademy.cz\/clanky\/kontrola-z-financniho-uradu\/\" target=\"_blank\" rel=\"noopener\">Fyzick\u00e9 i \u00fa\u010detn\u00ed inventury<\/a> \u010dasto odhal\u00ed:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">fiktivn\u00ed n\u00e1klady,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">chyb\u011bj\u00edc\u00ed z\u00e1soby,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">nesrovnalosti v majetku,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">manipulace s doklady.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00da\u010detn\u00ed podvody p\u0159edstavuj\u00ed komplexn\u00ed a <strong>vysoce rizikov\u00fd fenom\u00e9n,<\/strong> kter\u00fd m\u016f\u017ee ohrozit stabilitu cel\u00e9 firmy. K jejich prevenci i v\u010dasn\u00e9mu odhalen\u00ed vede kombinace spr\u00e1vn\u011b nastaven\u00fdch kontrol, modern\u00edch analytick\u00fdch technik a firemn\u00ed kultury zalo\u017een\u00e9 na transparentnosti. <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00da\u010detn\u00ed podvody p\u0159edstavuj\u00ed jedno z\u202fnejz\u00e1va\u017en\u011bj\u0161\u00edch rizik, kter\u00e1 mohou firmy postihnout. Nejde jen o finan\u010dn\u00ed ztr\u00e1ty \u2013 n\u00e1sledky sahaj\u00ed od po\u0161kozen\u00ed reputace a\u017e po pr\u00e1vn\u00ed odpov\u011bdnost. V prost\u0159ed\u00ed rostouc\u00edch po\u017eadavk\u016f na digitalizaci je proto kl\u00ed\u010dov\u00e9 porozum\u011bt tomu, pro\u010d \u00fa\u010detn\u00ed podvody vznikaj\u00ed, jak\u00e9 maj\u00ed formy a jak je mo\u017en\u00e9 je v\u010das odhalit. Co jsou \u00fa\u010detn\u00ed podvody a [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":11045,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[14],"tags":[166,310,54,27,17,25],"class_list":["post-11039","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-a-dane","tag-finance","tag-penize","tag-podnikani","tag-pravo","tag-ucetnictvi","tag-zakony"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Rizika \u00fa\u010detn\u00edch podvod\u016f a postupy jejich v\u010dasn\u00e9ho odhalen\u00ed<\/title>\n<meta name=\"description\" content=\"\u00da\u010detn\u00ed podvod p\u0159edstavuje jedno z\u202fnejz\u00e1va\u017en\u011bj\u0161\u00edch rizik, kter\u00e1 mohou firmy postihnout. 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