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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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