Analýza a zhodnocení vnitřního kontrolního systému v akciové společnosti

Abstract

The main aim of this study was to define the meaning and characteristics of internal control system, analysis and evaluation of internal control system of the company Dopravní podnik Ostrava Inc. and processing of recomendations which could lead to the improvement of the internal control system of the company. The theoretical part is focused on the internal control system issues, internal audit, relation between internal control system and accounting, accounting records, inventory of assets and liabilities and controlling. The practical part is divided into two parts (Chapter 3 and 4). In chapter 3 is introduced the Dopravní podnik Ostrava Inc., its history, line of business, organizational structure, current SWOT analysis and details of accounting. Chapter 4 is focused on the audit description of the joint-stock company, controlling of the joint-stock company and control standards. The last part of this chapter is devoted to the analysis of described internal control system, its evaulation and following recommendations for the company.