Teoretické a praktické aspekty interního auditu ve společnosti ArcelorMittal Ostrava a.s.

Abstract

Internal audit presents the check in the company, most often conducted by personal employees. Internal audit usually emerges in big and middle companies. Activity internal audit should be in accordance with International framework profession practice of internal audit. The thesis characterizes internal audit, describes internal audit in company ArcelorMittal Ostrava a.s. and analyses concrete action in company ArcelorMittal Ostrava a.s. Acquaint with company and with it, how generally proceeds action internal auditors. Practical part deals with internal audits processes acquisition of services and reserve parts for repairs and servicing. Technique pursuance of these audits is in thesis described step by step. At the end of my thesis you can see harmony with International standards internal audit.