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Most frequent deficiencies in the management of selected governmental organizations established by Středočeský kraj
Sajdlová, Šárka ; Zeman, Pavel (advisor) ; Marková, Jana (referee)
The Final Dissertation is oriented on economy of organisations established by District. The theoretical part describes control as one of the management tools, dividing of the public control to outside and inside part and legislative framework of the public budgetary control. The practical part of the Dissertation brings an overview of the most often and repeating faults in economy of the organisations established by the District of Central Bohemia (several types of schools and school type of organisations) based on research evaluation of the a audit documentation. The target of Dissertation is to draw attention to consequences of the fault operations which can be finding in organisations economy. There was found (by analysis and solution comparison of the single audit protocols) that most often faults were in areas of accounting, stocktaking, internal audit system, creating and using funds and internal directives. Generally there is possible to claim that there is no improvement in organisations economy during the analysed five years period and there are still the same long term faults. There are only a few areas where slight improvement is achieved. It implies a necessity to set up and keep internal control system, to monitor changes in legislation and continuously train the responsible employees.
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Internal control system
Nováková, Lenka ; Králíček, Vladimír (advisor) ; Svatá, Vlasta (referee) ; Müllerová, Libuše (referee)
Dissertation focuse on the internal control system in the enterprises, aims to map the control system by focusing on the purchasing department. I focused on the purchasing process, because with an increasing trends of outsourcing services and the increasing interconnectedness of enterprises increases the risk of fraud currently in the purchasing process. To the research was selected the sample of companies from the banking and non-banking environment, to which were sent a questionnaire focusing on the functionality of the Internal control system in the organization. Banking institutions were chosen mainly because of the strict supervision of the Czech National Bank and the obligations of regular reportin activities are outsourced to supervisory authority, ie the Czech National Bank. Internal control system concept is difficult to define clearly. The main reason is that, in the literature often do not coincide defining the definition of internal control system, and no clear definition of tools, processes and procedures. In Czech Republic is the definition of Internal control system also mentioned in the legislation, and it needs to be understood in very general terms. Schiffer (2009) describes in general terms the Internal control system as a set of operational, financial, personnel, accounting and other controls that are created by management to correct efficient management, compliance with internal rules, asset protection and the most accurate and precise accounting practices in society. Dvoracek (2003) writes that the Internal control system is to be viewed as the sum of interrelated tools, policies, procedures and control mechanisms. In the Czech Republic, for example, contains a definition of the Internal control system Act no. 320/2001 Coll., On financial control in public administration and amending certain laws (Financial Control Act), as amended. Internal control system to be defined as a properly configured system, it must be a grouping of related components and parts, which are gathered into a meaningful whole. Among the elements and parts must be some connection, which is precisely defined.
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Sarbanes-Oxley Act and its effective application
Nováková, Lucie ; Vácha, Petr (advisor) ; Pelák, Jiří (referee)
The thesis aims to raise the knowledge about operation of Sarbanes-Oxley Act and its effective application. The thesis describes historical background and arguments for its creation. It presents each section of the law with a focus on the internal control section. The thesis characterizes recommended methodes of successful application of the SOX Act. The main factors of effective control environment are discussed on the example of the COSO control framemork along with a description of the testing. Then, the thesis examines the impact of the law on external audit. Next chapter clarifies progression of the law followed with an analysis of the impact on the economy and companies. High-quality internal control system has positively influenced accuracy and reliability of the financial statements and has also improved investor´s confidence and reduced likelihood of a fraud. For effective application of the SOX Act it is crucial to understand internal processes and clearly determine the internal control objectives.
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The internal control system in the contributory organization (a school facility)
Leksová, Iva ; Králíček, Vladimír (advisor) ; Takáčová, Hana (referee)
The thesis is focused on the internal control system and its application in the contributory organization (a school facility). Currently, these organizations suppressed internal control system to the background despite the legal obligation of its introduction. The thesis is divided in a theoretical part, which is focused on the theory of the internal control system, and the reasons, why it is important to monitor the internal control system in educational institutions. In the practical part of the thesis the internal control system of the model contributory organization (school facility) will be evaluated and adjustments of the current state will be suggested. The main purpose of the thesis is to prove that the contributory organizations are not able to guarantee either the accuracy of internal control or its observance. The second purpose of the thesis is to prove that even controlling institutions do not follow or check internal control system as a complex problem.
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Internal control system
Pavésková, Ivana ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
This thesis is focused on internal control system. The aim of this thesis is to analyse the development and elements of internal control system, and then demonstrate the possible form of the internal control system in practice. The thesis is divided into two parts -- theoretical and practical. The beginning of the theoretical part is devoted to characteristics of internal controls and their relation to internal control, attention is also paid to economic crimes which the internal control system helps prevent. Next part deals with the development of approach to the internal control system. The main part of the theoretical part is devoted to the elements of internal control system -- control environment, information system, control procedures, risk and internal audit. The theoretical part is completed with the internal guidelines, which is the written expression of the internal control system. The last part is devoted to the evaluation of the internal control system by the external auditor. The practical part demonstrates internal control system in anonymous production company, in detail analysis its interesting parts.
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The meaning and functioning of control mechanism in relation to the financial position of accounting unit
Bednář, Jan ; Bokšová, Jiřina (advisor) ; Randáková, Monika (referee)
This bachelor thesis deals with the effectiveness of controls in financial accounting. It's aim is to assess the role of today's control mechanisms and in the context of the present time to point out some shortcomings. The controls are divided into internal and external. It contains many descriptions of specific processes of both types of controls, together with the application of some of them in Business Media CZ. It expands on the internal control processes of Business Media CZ and gives examples of the failure of internal and external processes in two companies (Enron and Olympus). It describes the internal control processes of the company Business Media CZ, and control mechanisms in the light of today activities. It assigns weights of significance to the control processes.
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Accounting issues relating to the establishment of a new state organization unit.
RAJNOVÁ, Renata
This thesis was focused on the accountancy of an organizational unit of a state. First, it provides an overall view of the specifics of accountancy, property and financing of the organizational units of a state. Its main aim was to describe the accounting issues relating to the establishment of an accounting unit of a state and based on the discovered facts to propose a solution of the related problems. The issues were illustrated on the establishment of a newly created accounting unit - the General Financial Directorate. To achieve the aim of the thesis, it was essential to discover the way that the accounting unit was established, what preceded the establishment and the way that the establishment affected the accountancy of the new accounting unit. The conclusion proposes measures based on the discovered facts that are to simplify individual activities and increase the efficiency of the current system of processing the accounting sources. The proposed measures concern the improvement of the state of the accounting information system and the information network, simplifying of processing of the selected administration, and the creation of a control bond of the administration of property to accountancy.
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Internal control system
Pätnická, Lucie ; Polák, Martin (advisor) ; Molín, Jan (referee)
The aim of this bachelor thesis is to explore the issue of internal control system and point out the consequences of his failure. The first part of this thesis is focused on the internal control system and its elements. The second part is devoted to internal guidelines and as example is given internal regulations of an unnamed high school. The following chapter explains the basic concepts related to inventorying and in the last chapter is KPMG survey Profile of a Fraudster Survey 2007 translate to Czech, which was studied internal profile of the perpetrator of fraud.
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The circulation of accounting documents and internal control system in the company TNT Express Worldwide, spol. s.r.o.
Vojíková, Lucie ; Nováková, Lenka (advisor) ; Černý, Václav (referee)
Thesis deals with the circulation of accounting documents and with the control system. Introduces the regulations, the trial of processing selected accounting documents and the control system - mainly in the area of the internal control and the internal audit. Every topic is in each chapter firstly explained theoretically and after this, is the topic applied to practice example to the company TNT Express Worldwide, spol. s r.o., which is in the thesis also introduced. The last chapter dedicates evaluations and suggestions for improving processes described in the company TNT Express Worldwide, spol. s r.o. Thesis is conceived systematically and in a well arranged way. It should be used as a basis to simplify and improve the described system in introduced company.
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