Význam a úloha interního auditu v akciové společnosti

Abstract

The thesis is focused on the importance and role of internal audit in the joint-stock company. The theoretical part is dedicated to the general characteristics of internal audit and the rules that internal auditors must follow in their profession. The practical part includes company profile of MONTGAS, a.s. Furthermore, the integrated management system of the company and the areas that are included into the system are described. The analysis of internal audits in the area of quality management is performed. The aim is to summarize and evaluate the integrated management system of MONTGAS, a.s. company.