Analýza a zhodnocení vnitřního kontrolního systému ve vybrané obchodní korporaci

Abstract

The diploma thesis deals with Analysis and Evaluation of Internal Control System in Selected Business Corporation. The work consists of theoretical and practical part. First part of the thesis focuses on the characteristics of the internal control system, its position in the accounting and the importance of intradepartmental directives for its proper functioning. Second part is characterization of the internal and external audit. The third part is devoted to the characteristics of the corporation, PEST and SWOT analysis, compliance with accounting principles, analysis and evaluation of the internal control system and here are also suggested opportunities for its improvement. At the end of this diploma thesis is describe and analysed the procedure of the corporation is described and analysed.