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National Repository of Grey Literature

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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. Detailed record

Internal and external control systems of the company FIRMA XYZ, spol. s r. o. Zajícová, Markéta ; Polák, Martin (advisor) ; Molín, Jan (referee) The thesis explains the concept of internal and external control system. The theoretical section clarifies the reasons for an implementation of control systems and the basic requirements of such procedure. Control system of a real company, the subjective adjustments and control procedures are examined in the practical part. The aim of this work is to introduce both control systems in an aggregate point of view. Detailed record

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