Interní audit systému poskytování dotací z rozpočtu města Třince neziskovým organizacím

Abstract

The object of this diploma thesis is to introduce Internal audit of the system of subsidies from the city budget of Třinec. In this thesis the emphasis is given on subsidies and their accounting and tax aspects. Theoretical part in the first chapter describes characteristics of internal audit, historic development of the internal audit and basic types of audit. The chapter contains the comparison of the two most famous type of audit - a comparison of internal and external audit. Chapter contains the legislation of internal audit. The chapter concludes with a characteristic of internal auditor and characteristic of the audited entity and there is also an insight into the financial control and internal audit in the public sector. In the second part is characterization of Třinec and characterization of department Internal audit and control. The chapter describes the conditions for the provision of subsidies. There are also analyzed tax and accounting aspects of subsidies. In the practical part, these theoretical aspects applied to the internal audit of the system of subsidies from the city budget of Třinec to non-profit organizations in the fields of culture and sport.