Interní audit společnosti Hofmeister, s.r.o.

Abstract

In this time the internal audit is perceived like the modern instrument in the maintenance of the company leading. By the help of the internal audit the company leading can increase the effectiveness of the risk management and the control process of the company. The risks influence the strategy, concept and aims of the company. In the first part in my task I described what the internal audit means, what way it is defined, methods what are used during processing of the internal audit. In the second part (practical), I target the audit of the financial situation. I used an analyse pursuant to the ratio indicator during the audit, their comparison with the standards, the processing the auditor report including the recommendation and the proposal for the improvement of the detected situation.