Analýza nastavení a fungování vnitřního kontrolního systému v obchodní korporaci

Abstract

The bachelor thesis deals with the analysis of the setup and functioning of the internal control system within a selected business corporation. The aim of the thesis is to assess the effectiveness and functionality of the current internal control system within the business corporation. The theoretical part characterizes the internal control system and defines the main prerequisites for its proper functioning. The practical part initially focuses on the general characteristics of the selected business corporation, analysis of internal regulations, and internal and external audits conducted within the business corporation. In conclusion, based on the findings, proposals and recommendations for improving the internal control system are presented, along with considerations for their implementation into the future operation of the business corporation.