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The organization of controls in the specific area of shared service centre
Sedmíková, Tereza ; Pelák, Jiří (advisor) ; Kašpar, Jan (referee)
This diploma thesis is a practical excursion into the organization of controls in a particular shared service centre. The work deals with the company relation to the section 302 and 404 of Sarbanes-Oxley Act and describes the company's internal control system according to the COSO "Integrated framework - Internal control" issued in 1992. More detailed description is provided within the company's fraud risk assessment process and within yearly testing process of control activities in order to meet section 404 of Sarbanes-Oxley Act. The specifics of external audit when performing audit in shared service centre, the shared service centre influence to foreign accounting entities from internal control system perspective are the other topics taken in consideration. Finally, there are highlighted benefits of automated system for processing travelling expenses in relation to the COSO "Integrated framework - Internal control" issued in 1992 and in relation to necessary assurances requested by U.S. SEC for the purpose of preparing financial statements under U.S. GAAP. The company's relation to anti-corruption laws (such as the FCPA) intersect in the analytical section, whose purpose is to find internal control gaps in the department processing travel reports in terms of their content and process.
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Unlawful conduct in the economic area, possibilities for its exposure and prevention
Molín, Jan ; Králíček, Vladimír (advisor) ; Müllerová, Libuše (referee) ; Čunderlík, Petr (referee)
The dissertation thesis at large discusses the problems of unlawful conduct in the economic area, possibilities for its exposure and prevention issues. Every human conduct, apart from the legal viewpoint, may also be assessed from the moral viewpoint, whereas in this context, law is designated as the "moral minimum". From this relationship, we arrive at the conclusion that every instance of unlawful conduct is also immoral. On the contrary, conduct that complies with the law always need not be in compliance with the moral norms. In the Czech Republic, the New Criminal Code came into force on 1 January 2010, which also punishes the most severe forms of unlawful conduct and fundamentally affects performance of the accounting and auditing professions. Apart from some concept changes, this Codex also introduced, for instance, changes in the punishability of planning crimes. From the viewpoint of the auditor, tax adviser and accountant, barring of perpetration, whose commitment or planning authentically comes to the knowledge of the auditor, tax adviser or accountant seems to be fundamental. The issues of occupational fraud are mainly related to the problems of the auditing profession. These unlawful acts take various forms, which can be split into three basic groups, which are asset misappropriation, fraudulent statements and corruption. When exposing occupational fraud, as well as other forms of unlawful conduct, confidentiality issues are fundamental. In some cases, the law anticipates breaking through this confidentiality, mainly, for the purpose of exposing the most severe forms of unlawful conduct. Within the framework of prevention of occupational fraud, internal control systems play an essential role. It is possible to evaluate the existence of ethical codices, respectively, building of ethical corporate culture as very fundamental.
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SOX Implementation
Kučerová, Lucie ; Pelák, Jiří (advisor) ; Gyén, Juraj (referee)
The thesis deals with the Sarbanes -- Oxley Act of 2002 (SOX). Reasons leading to its acceptance and the consequences are analysed. The costs and benefits of SOX implementation are compared from the individual and global view. The process of implementation is explained on the example of purchasing and account payable.
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Basic parts of company's internal control system
Basař, Ondřej ; Králíček, Vladimír (advisor) ; Tauchman, Karel (referee)
This diploma thesis is focused on basic parts of internal control systems in modern companies and its interaction among them. It expains main control mechanisms, approach to risk management and impact of Sarbanes-Oxley Act on internal controls. Application part describes actualisation, testing and validation of internal controls in Sarbanes-Oxley 404 Annex 4 form.
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The workflow of the accounting documents and the system internal control
Polcrová, Lucie ; Pelák, Jiří (advisor) ; Zouhar, Tomáš (referee)
The thesis topic is the accounting workflow of the company Siemens Enteprise Communications, s.r.o. The first, theoretical, part of the thesis focuses on general characteristics of the accounting system including the company rules and the need for such a system. The second part of the thesis deals with the workflow of accounting documents (invoices, credit notes, travel orders and other accounting documents). The thesis closes with a comparison of two workflow systems.
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Vnitřní kontrolní systém
Seiner, Pavel ; Pelák, Jiří (advisor) ; Procházka, David (referee)
Tato diplomová práce pojednává o vnitřním kontrolním systému podniku. Zejména se zabývá inventarizací majetku a závazků, u níž popisuje důvody provádění kontrol, podmínky vlastního provádění inventarizace, specifikuje její jednotlivé fáze a odlišnosti u některých specifických druhů majetku. Tato práce se také zabývá vnitropodnikovými směrnicemi, které jsou účinným nástrojem při řízení podniku.
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Vnitřní kontrolní systém jako prostředek dosahování podnikových cílů
Pačinda, Tomáš ; Králíček, Vladimír (advisor) ; Fialová, Jana (referee)
Práce je zaměřena na problematiku vnitřního kontrolního systému v českých podmínkách. Vymezuje pojmy ?riziko? a ?kontrola? jako teoretická východiska vnitřních kontrol. Práce se dále se věnuje vysvětlení pojmu ?vnitřní kontrolní systém? z pohledu interního a externího auditu organizace a pojednává o prvcích vnitřního kontrolního systému včetně vnitropodnikových směrnic. Součástí práce je popis a hodnocení některých aspektů vnitřního kontrolního systému ve stavební společnosti.
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Analýza fungování středně velkých sportovních klubů v podmínkách České republiky
Adamiš, Valdemar ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
Předmětem této diplomové práce je nastínit základní problémové oblasti, se kterými se setkávají při svém fungování sportovní kluby, jakožto zástupci občanských sdružení. Prvotní je zmínění základních zákonů, se kterými se tyto kluby v rámci své činnosti setkávají. Na jejich základě je provedena analýza klubů jako celku včetně analýzy finančních dat a následného zhodnocení. Práce podává návod jak takovouto analýzu provádět, a to jak samotným klubům, tak případným zájemcům o provedení skupinové analýzy většího vzorku klubů.
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