Vnitřní kontrolní systém vybrané obchodní společnosti

Abstract

The master‘s thesis deals with internal control system of selected business company. The aim of the thesis is to assess whether the internal control system in a business company is effective and correctly set up. For understanding overview of the system issue, the introductory chapter presents its theoretical basis. The following part of the thesis is devoted to the characteristics of the selected business company, which provided background material for fulfilling the objective of the thesis. The final chapter of the thesis presents the company’s internal control system, its evaluation and subsequent recommendations on how to prevent risks or errors that could be crucial for the future functioning of the company. The conclusion also summarizes why the correct setting of this system should be important for every company.