Principy interního auditu

Abstract

Services related to Internal Audit are frequently being used in the Czech Republic. Many businesses have already made use of the potential facilitated by the Centre of Internal Audit established in their offices. The Study is divided in three parts. Chapter II defines the key terms necessary to know and understand the principles of Internal Audit. Chapter III describes decision-making and statistic methods used by an Internal Auditor at work. Chapter IV focuses on relations of Internal Audit and interior audits and risks. There is a practical example to illustrate the measures of defining the risks within the business as well. Chapter IV also includes a sample case of critical journey analysis. The aim of the Study was to clarify terms related to Internal Audit, to introduce methods used by Internal Auditors at work and to draft the procedures of incorporating Internal Audit in the business’s organizational structures. The Study was processed by methods of description, comparison, analysis and synthesis.