Interní audit ve státní příspěvkové organizaci Fakultní nemocnice Ostrava

Abstract

Thesis deals with internal audit in the State Contributory Organization of University Hospital in Ostrava city. This diploma thesis is focused on the characteristics, functions and duties of the internal audit, resulting from the Act No. 320/2001 collections, financial control and Decree No. 416/2004 collections, development of the annual internal audit plan with a schedule of audited events, the analysis of the controlled action and development of annual reports for organization management and Ministry of Health of the Czech Republic. The practical part analyzes the various activities carried out by the Internal Audit University Hospital Ostrava Department. The internal audit process is incorporated in an internal directive PSJ-FNO-6.8 "Internal audit by the Financial Control Act." Analysis showed that the various activities carried out by the auditors are conducted according to law.