Analýza a optimalizace programu interních auditů v praktických podmínkách vybrané společnosti.

Abstract

This bachelor’s thesis addresses the issue of analyzing and optimizing an internal audit program within a selected company. The main objective of the thesis is to assess the current structure of the audit program and propose modifications to better align it with the significance of individual processes, their risk levels, and the requirements of the quality management system. At the same time, the aim is to increase the effectiveness of audit activities and promote the efficient use of resources in the form of internal auditors. The theoretical part of the thesis defines basic concepts in the fields of quality management, internal auditing, and risk management. It also presents selected standards, particularly ISO 9001 and ISO 19011, which form the framework for audit activities. The practical part focuses on analyzing the existing internal audit program in a selected organization. Based on the identified shortcomings, a revised audit program is proposed that utilizes a risk-based approach and establishes criteria for determining the frequency and focus of audits. The result of the thesis is a proposal for an optimized internal audit program, which has been implemented in the organization and is used in practice. The proposed solution contributes to increased audit effectiveness, better focus on risk areas, and improved functioning of the quality management system.