Vnitřní kontrolní systém a jeho zajištění ve vybrané společnosti s ručením omezeným

Abstract

The submitted diploma thesis deals with the internal control system and its security in a selected limited liability company. The theoretical part of the thesis focuses on the characteristics of the internal control system, its position in the accounting and the importance of intradepartmental directives for its proper functioning, followed by presentation of Medi-Globe Ltd., for which the interedepartmental directives were processed. The practical part includes analysis based on individual intradepartmental directives developed according to the needs of the company.