Analýza a zhodnocení vnitřního kontrolního systému vybrané obchodní společnosti

Abstract

The essence of this diploma thesis is the analysis and evaluation of internal control system in a selected business company. The theoretical part of this work contains the definition of the internal control system, including its assumptions of operation and tools. It also describes the internal and external audit, their procedures and who is the internal and the external auditor. The last part of the chapter is focused on repercussions of the COVID-19 pandemic on business companies and a way how could help internal control system in this situation. The practical part is focused on the analysis of the internal control system, its parts and its subsequent evaluation. In practical part, there is also a proposal for internal guidelines and for internal audit for this business company.