Zajištění vnitřního kontrolního systému ve společnosti Baťa, a.s.

Abstract

The content of this thesis is to characterize the internal control system and its analysis in the selected company. The first part is devoted to the theoretical definition of the internal control systém. There are presented the basic elements of the control system, the procedures, methods and techniques. Control approaches are also included, especially the internal audit. Attention is focused primarily on accounting as the main object of the internal control system. On the basis of this focus there is made the analysis of the organization of accounting departments and accounting work, the document flow and annual financial statements. The issue is completed by an explanation of the external audit. The analysis of the internal control system was made in the company Baťa, a.s. An analysis was focused mainly on accounting area, particularly on circulation of accounting documents and preparation of annual financial statements. The protection of corporate assets was also reviewed. The outputs are concrete proposals of measures and recommendations which accelerate and improve business processes and which are realizable in possibilities and decision-making powers of the company.