Návrh auditů účetních a ekonomických činností

Abstract

The growing pressure on competitiveness of businesses and their efficient management results in applying an internal audit as a tool enabling to assess the internal management and controlling system of a company and gain an independent and objective information about the company’s reliability, functionality and efficiency that is to be presented to the owners, company bodies and top management in order to enable them to efficiently carry out their tasks. In the thesis I define the internal audit and its procedure, compare it with an external audit and discuss the options of its application in selected accounting and economic activities. Using a fraction of these activities, accounting of economic operations (petty cash and estimated assets and liabilities) and car fleet management, I propose audit procedures, apply them, analyze the findings and recommend the corrective actions.