Analýza a zhodnocení vnitřního kontrolního systému ve společnosti s ručením omezeným

Abstract

The goal of this thesis is a theoretical outline of internal control system, analysis and evaluation of the internal control in Ravensburger Karton Ltd and possibilities of improving the internal control. In the second chapter the theory of internal control is described – the definition, assumptions, tools and monitoring of the internal control system. In the third chapter Ravensburger Karton Ltd is characterized and its internal control is described. In the fourth chapter the internal control system of Ravensburger Karton Ltd is evaluated and opportunities for its improvement are suggested, mainly the creation of project and program documentation and update of guidelines.