Interní audit ve skupině podniků E.ON Czech Group

Abstract

The Diploma Thesis deals with internal audit activities within the context of business entities. The work is divided into two parts. The first one is focused on theoretical and methodical issues and the second one on issues of application and verification. Theoretical aspects of the internal audit, which are discussed in the former part, are primarily derived from demands represented in a compact system of professional guidance on the process of internal audit, namely in the International Professional Practicess Framework. At the same time, the theoretical basis lies in the explanation of relations between the internal audit, internal control system and internal checking. The function and role of the internal audit activities in the internal control system are discussed here as well. Due care is dedicated to theoretical aspects of internal audit conduct in its particular phases. These findings form the basis for the issues of application and verification in the latter part of the Thesis. The second part is focused on internal audit activities within the selected internal audit unit operating for companies E.ON located in the Czech Republic and Slovakia. Practical aspects of preparation and distribution of final audit reports as well as monitoring whether recommendations have been carried out are discussed in this part as well. In the context of monitoring process is the work centred specifically on subjects in the field of management actions administration system, analysis of their causes and presentation of recommendations in order to improve the effectiveness of this system.