Navržení postupových kroků realizace finančního auditu v podniku

Abstract

The aim of diploma thesis was to design a course of internal audit, which in recent decades ranked among modern tools to support efective management of the company. One of the categories of internal audit is financial audit, which provils an assessment of financial situation. In the first part of the diploma thesis are describing informatik obtained form literature. Is defined internal and external audit, auditor, and more focus on financial audit, particularly in the area of its organization and methods and procedures, which are used during implementation. Thus defined theoretical foundation builds and application part, which contains a description of the entreprise, construction companies, in term of which are designed and implemented the step sof realizing the financial audit. During the audit were used raio indicitaros, comprehensive assessment and comparison with competing company and industry. Based on carried analysis has been prepared a final report summarizing the findings of facts and contains suggestions for improvement. In the framework of application was designed the systém implementation of audit and it was also applied, which liads to the conclusion that the use of the steps a company can obtain a number of challenging information.