Využití vnitropodnikových kontrol ke zvýšení efektivity řízení podniku

Abstract

This paper deals with the internal accounting controls, explains nature of control activities themselves, introduces premises of a proper working internal control system, outlines the review procedures by internal and external auditors and emphasizes the significance of internal directives. The practical application is shown on an example of Hansen Electric Company by description of the accounting practices and presentation of appropriate solution proposals how to enhance the efficiency of these activities.