Digitalizovaný systém vnitřní kontroly v organizacích

Abstract

The master thesis focuses on system of internal control procedures necessary to be specifically implemented in all corporations. Current control procedures in the audit concept are described in first part, as well as their impact on status and binding rules. Empirical part of thesis aims to analyze setting of internal control procedures and management control in specific budgetary organization from Moravian-Silesian Region in the Czech Republic with the special focus on digitalization of these processes. Conclusion of this thesis judges the level and efficiency of digitalized internal control procedures in mentioned corporation and based on that the author recommends some improvements and measures to be taken in order to be a value added also for other similar organizations.