Teoretické a praktické aspekty interního auditu ve společnosti s ručením omezeným

Abstract

The thesis is focused on defining the role and importance of an internal audit in a limited liability company. The theoretical part deals with general characteristics of an internal audit and the rules that internal auditors must follow in their profession. The practical part includes the company profile of OPTYS, spol. s r.o, in addition to the approach of the quality management system, and the analysis of internal audits in which the quality management system is subjected. The aim is to evaluate and summarise the management system of OPTYS, spol. s r.o.