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Establishment of control and management mechanisms in the enterprise
Luzanová, Marianna ; Dvořáček, Jiří (advisor) ; Malý, Milan (referee) ; Kafka, Tomáš (referee)
The doctor's dissertation paper brings new views on the managing and control mechanisms in the organization and the ways of their adjustment. Even though the researched field is a relatively young scientific discipline, the issues of management and administration organization, or Corporate Governance, was, is and will be topical for every company, irrespective of the specialization, the location or the range where the business operates. The presented dissertation thesis focuses on the different models of Corporate Governance and internal audit in the world, however, the Anglo-American, the Western European and the Japanese models are identified as the main models. The main features and substances of each of the models, along with the advantages and disadvantages of the use under specific conditions are indentified in the theoretical part of the dissertation. The other issue questioned in the dissertation is the current state of the scientific knowledge in the field of Corporate Governance and internal audit. From the selected monographs and work of Czech and foreign authors, the knowledge that most describes the problems of the existing mechanisms of corporate governance has been used. The historical method has been used in this part of the dissertation paper - the development of Internal Audit and Corporate Governance from the very beginning until today. The dissertation examines the internal audit in terms of various topics of this discipline in practice - risk management, compliance and fraud audit. The paper answers questions such as: in which interactions must be these fields of audit, and to what extent they are connected with the management of the company, especially what responsibility and competence they have. As an example of the setting of the management and control mechanisms in the company, the dissertation paper mentions a financial organization operating in the Czech Republic as an small-scale electronic money issuer. Because this is a company ready for expansion, the hierarchical arrangement of individual organizational cells must ensure the proper functioning of the company and a close relatios between key departments and employees. Banking and financial services are among the most risky areas of business in terms of control and compliance, therefore this company is a very good example.
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