Interní audit v průmyslovém podniku

Abstract

This bachelor thesis is concerned with the problems of internal audit in the industrial company and is divided into three main chapters. The first part is focused on development of the profession of the auditor. Then are distinguished activities and roles of internal audit, are defined methods of determination and described forms of implementation of internal audit into the company´s organization structure. Among others, is there mentioned internal audit definition determinated by International Professional Practices of Internal Auditing together with Code of Ethics and The International standards, which the internal auditor must follow when excercise his profession, and at the last part are summarizated the high demands on his professional profile. The aim of this thesis is to assess in own way role and scope of internal audit in the industrial company.