Analýza a zhodnocení vnitřního kontrolního systému v konkrétním prostředí obchodní společnosti

Abstract

The topic of this thesis is internal control system including internal and external audit of the selected business company. The work consists of theoretical and practical part. The aim of the theoretical part is to characterize individual internal control systems and to define prerequisites for the proper functioning of the internal control systems. The aim of the practical part is characterization of the internal and external audit in a selected company and also analyzis and evaluation of the its internal control system, including a detailed analysis of internal accounting regulations. The work is divided into three parts. The first part deals with internal control system, including approaches based on which control system is built. The second part characterizes the internal and external audit in a selected business company. The third part is devoted to a detailed analysis and evaluation of the internal control system, including a detailed analysis of internal accounting policies and the design of own guidelines suiting the needs of the company.