Zajištění vnitřního kontrolního systému ve výrobním podniku

Abstract

The content of this thesis is characteristic of the internal control system and its analysis in the selected company. The first part is devoted to the theoretical definition of the internal control system. There are presented the basic elements of the control system. This also includes fundamental approaches to internal control system. Attention is focused primarily on accounting as the main object of the internal control system. On the basis of this focus there is made the analysis of the organization of accounting departments and accounting work, tangible assets and archiving of accounting documents. In connection with the accounting is the issue supplemented by internal directives. The analysis of the internal control system was made in the company GANEKO, spol. s r. o. An analysis was focused mainly on accounting area, particularly on internal directives, circulation of accounting documents and inventory of asset. Attention was also focused on internal and external audit in the company GANEKO, spol. s r. o. The outputs are concrete proposals of measures and recommendations, which leads to the proper functioning of the internal control system and which are realizable in possibilities of the company GANEKO, spol. s r. o.