Problematika interního auditu ve společnosti

Abstract

Goals of my bachelor thesis are to provide more detailed outlook in corporate internal audit and to describe internal audit processes, ranging from basic terms that are important for the performance of audits to making a audit report. The thesis outlines also potential risks that need to be known before planning the internal audit, then processes that help auditors to make appropriate decisions, methods of selection controlled items, methods for samplings, graphical methods and methods appropriate for group decision making and a short description of the Code of Ethics. The thesis also includes chapters about accounting basics, history of auditing and the relationship between audit and accounting.