Analýza vhodnosti a účinnosti interních auditů systému managementu velkého strojírenského podniku

Abstract

The aim of this thesis is to analyze the suitability and evaluate the effectiveness of internal audit management system and suggestions for possible improvements. The first part is focused on the theory of management system auditing. This part is consist of the historical development, modern concept and importance of internal audit and the requirements of ISO standards. Afterwards there is description of the general process of auditing and the auditor's list of professional characteristics. The second part of this thesis contains the auditing integrated management in the company and assess their suitability and effectiveness. Based on the analysis there are suggesting possibilities of improvements.