Teoretické a praktické aspekty interního auditu ve společnosti OKD, a.s.

Abstract

The thesis concerns the internal audit. The aim of this thesis is to define the internal audit and to show its process in the particular audit. The first part provides the definition of the internal audit, ways of its ensuring, internal audit quality assessment, internal auditor´s profile, areas covered by internal audit activity and relevant significant institutions. The second part describes OKD company and its internal audit department. The employee satisfaction survey regarding IT service providing was performed in this company. The third part describes the process of the particular audit in OKD and satisfaction survey performance, presentation of its results and recommendations for improvement.