Metodika a systém interních auditů v podniku PRECIOSA Z02

Abstract

The first part of the thesis maps the current state of the discussed theme and introduces the analyzed company, its system of documentation of work assignments, its customers as well as the organizational chart and structure of its employees. The second part of the thesis provides the subjective summary and assessment of the present condition of corporate activities.The third part is conceived as an implementation guideline and methodology for internal audit. It contains an elaborated description of the required activities and lists respective authorizations of the responsible persons. All procedural matters related to the internal audit are presented graphically. In addition, this part offers a detailed description of the documentation of preparation, execution, evaluation and completion of the audit and presentscorresponding forms associated with these activities. Also featured are the professional and personal demands on the auditor himself. The fourth part documents the specific procedure of the methodology application. It presents the process maps, program and plan of the audit as well as the order for execution and prepared questions forthe audit – notonly in compliance with ČSN EN ISO 9001:2009. After the audit itself, responses and discrepancies in the audit report are assessed. The fifth part of the thesis assesses the overall development of cooperation with the company, the procedure of elaboration and subsequent application of the methodology and system of internal audits.