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Principles and relations of the external and internal audit
Kuldová, Lenka ; Roubíčková, Jaroslava (advisor) ; Kárník, Jan (referee)
The job of an auditor has still been quite a new one in the Czech Republic. It is connected with the transformation of our economy in the late 80s and early 90s. Despite its relatively short history the job's importance is going up. Just the external audit itself can lower the information inequality between the owner and the manager. Internal audit, on the other side, is a means of precaution how to prevent problems or solve them already before their coming into existence. My diploma work aimed at deeper insight into the problems of an auditor's job.
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Significance of risk analysis during IS audit
Guznar, Jiří ; Svatá, Vlasta (advisor) ; Říhová, Zora (referee)
The essential theme of this thesis is the problems of information systems audit. Main aim is to analyze the position of this audit within the internal audit framework and the significancy of risk analysis for audit. This thesis subsequently identifies the most important international standards and methodics concerning this problem area. In the risk domain it focuses above all on risk specifics in the framework of information systems area and technologies. The main goal of this thesis is to create a guideline for audit process. The theme is elaborated in the way of study of accessible domestic and foreign literature and electronic resources. The outcome of this thesis is the settlement of work up of findings from internal audit area, from informational system audit and from risk analysis and risk management. Main contribution of this thesis is the self-constructed guideline covering the whole process of audit, which is based on evaluation of risks and their analysis. The surveyed area can be assessed as progressively developing with raising importance because of still bigger development in the information technology area.
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The importance and process of an Internal Audit in financial institution
Novotná, Pavla ; Burgerová, Jiřina (advisor) ; Zeman, Karel (referee)
The Theses deals with Internal Auditing, as it performed in financial institution, specifically in a bank. For the purposes of an Internal Audit process analysis Česká spořitelna has been chosen. The objective of the Theses is to assess what importance does Internal Auditing represent for Česká spořitelna and analyze in detail the individual stages of Internal Audit process. In the introductory part of the Theses, the Internal Audit is described in general. There is stated, among others, a definition of Internal Audit, the Framework for Professional Practice of Auditing and the Internal Auditor's Profile. The main part of the Theses is focused on Internal Audit process performed in Česká spořitelna. At the end of the Theses, a practical example presenting a continuous assessment of Internal Audit Quality is stated.
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Internal audit in public administration, example of The Ministry of Education, Youth and Sports
Garciová, Martina ; Peková, Jitka (advisor) ; Rejholcová, Alžběta (referee)
In my thesis I deal with the topic of internal audit and its role in the public administration. In the first part the general overview of its origin, development and gradual implementation into the public administration in the Czech Republic is described at the theoretical level. Furthermore, PIFC concept and its impact on internal audit in the public administration are discussed. Following parts focus on the position of internal audit department at Ministry of education, youth and sports using personal experience of author. Single parts of audit process are discussed starting with audit preparation through the implementation phase up to creation of final report including recommendations and following monitoring of their fulfillment.
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Internal audit in the telecommunication company
Kárová, Ladislava ; Dvořáček, Jiří (advisor) ; Boráková, Helena (referee)
The diploma work is focused on the internal audit issue. The goal of the work is on a basic of theoretical knowledge and practical experience to explain and describe the internal audit and the internal auditor job. The work is divided into the theoretical and practical part. The theoretical one is focused on the internal audit history, internal auditor character and profession, internal audit quality assessment and compare internal audit with the external audit. The practical one is focused on the internal audit unit in the business company and at first describes the internal audit regulatory frame and after that is already focused on the internal auditor job from audit planning, over the audit performance and audit report, to the monitoring of corrective measures.
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Internal audit
Švandrlíková, Monika ; Roubíčková, Jaroslava (advisor) ; Brabec, Miroslav (referee)
This diploma paper is focused on the problems of internal audits. The goal of the paper is to inform readers on the profession of the internal auditor. The paper is divided into two parts. In the first part background information is provided on the origin and development of the auditor profession, kinds of audit, and the relationship between external and internal audits. Next in this part is an overview of the internal audit; namely its development, requirements on the person of the internal auditor, law concerning internal audits in the Czech Republic and the procedures of internal auditing starting with risk analysis, planning and realization of the internal audit and concluding with the reporting of results and assessment of the internal audit. In the second part a case study is provided of an internal audit at the Ministry of Education. In this part I describe the history of the department, and an internal audit of the department - its position and individual results accomplished by the internal audit.
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External and internal audit
Korbášová, Věra ; Dvořáček, Jiří (advisor) ; Kafka, Tomáš (referee)
Dissertation includes problems of internal and external audit. The goal of this work is on the basis teoretical knowledge and information got from experience, to do internal and external audit of fulfilment by drawings of financial subvence. The result of both made audits is final report.Work is composed from three parts, first part- theoretical-describes progress of internal audit, its essence and definitions, regulation frame, which characteristics ought to fulfil an internal auditor, then running of audit, including requirements, respectively formal as well as objective, for the final report of made audit.Second part-also theoretical-describes external audit, respectively in anologous structure as internal audit.Third part-analytical- includes make of both audits, respectively in context of rendered financial subvene of public service subject ,concretely to community Skály.Within an analytical part is processed contract, agenda of both audits, including final reports of made audit.At the close of this part is made comparison of both audits.
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Comparison of external and internal audit
Vidová, Lucia ; Králíček, Vladimír (advisor) ; Kárník, Jan (referee)
Thesis is focused on comparison of two very successful professions - external and internal audit. It brings shortly view on both professions. It discusses especially review of standards, ethics rules, audit tasks and conditions for admission to profession. Primarily is thesis concentrated on conditions in Czech Republic and on ISA, because audit in Czech Republic starts abide by the International auditor's standards. Fractional part of thesis is even focused on USA standards.
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An internal audit in the securities trader
Fenstererová, Klára ; Dvořáček, Jiří (advisor) ; Kafka, Tomáš (referee)
First part of this thesis content basic information about an audit, its history and present, relation between internal and external audit, an internal audit and its function, an Internal Auditor. Separate part is applied to risk management. Second part of this thesis characterize a company, the securities trader, present specifics of an internal audit and risk management in this company and briefly clarify a conception of a capital adequacy. Further describe execution of an internal audit and risk management, judge their benefits for the company and content suggestions for more efficient execution and usage of an internal audit and risk management.
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