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Internal audit and controlling, their utilization in selected company.
Verflová, Pavla ; Králíček, Vladimír (advisor) ; Kárník, Jan (referee)
The thesis deals with the internal audit and controlling and with implementation of these two disciplines in practise. Thesis is divided into two parts. The theoretical part deals with the definition of internal audit and controlling, describes the history, definitions, tools and the roles of these two disciplines. The practical part is focused on individual section of company and their evaluation based on the results of internal audit and controlling of information system.
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Analysis of the arms export from Skoda Works and Zbrojovka Brno to the Little Entente countries in the 30th years of the 20th century
Kárník, Jan ; Skřivan, Aleš (advisor) ; Szobi, Pavel (referee)
The history of Czechoslovakia and his position played a key role in developement of weapon industry in the interwar period. Because of the instability in this region, which was formed after First word War, the weapon industry started to develop much faster. At the early 1930s the weapon industry was already so robust, that the consequences of economic depression didn't slow it down as much as they slowed down the other industry branches. At 1930s was weapon industry influenced by condition of economy of theirs business partnes from Little Entente and by politic situation in neighboring countries. Business plans of companies producing weapons and weapon material were lagrely influenced by czechoslovak gowernment. Economic policy was used by czechoslovak gowernment like foreign policy. This fact largely influenced the behavior of weapon-producing companies in their trade relation with business partners in Little Entente.
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The evolution of audit according to Czech legislation in the Czech Republic
Knauerová, Monika ; Králíček, Vladimír (advisor) ; Kárník, Jan (referee)
The thesis framework lies in the analysis of audit growth in the Czech Republic specifically in its legal modification. Initial analysis is based on statutory audit directive 2006/43/EC including new audit infrastructure such as public oversight and systems of quality assurance. Czech legislative acts before and after April 2009 are also considered with respect to digests 254/2000 and 93/2009. A study of the implemented legislation seen in directive 2006/43/EC and its effect in the Czech Republic is undertaken and reviewed.
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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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Ethic problems of the audit profession
Svobodová, Eliška ; Králíček, Vladimír (advisor) ; Kárník, Jan (referee)
The work deals with ethic porblems of audit profession and their violations. It focus on the definition of the ethical rules in the normative sources. It analyzes accounting scandals in the U.S. at the turn of the 20th and 21 century and their impact. Finally, it discusses the Sarbanes-Oxley Act of 2002, as an main effect of these scandals.
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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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External and internal audit
Froňková, Hana ; Králíček, Vladimír (advisor) ; Kárník, Jan (referee)
Diplomová práce podává ucelený přehled o vývoji, základních definicích a cílech externího a interního auditu. Součástí jsou také očekávané novelizace předpisů v české legislativě. Praktická část se věnuje možnosti využití interního auditu v malém a středním podniku. Práce se zaobírá úlohou řízení rizik v různých stádiích života podniku, zvláště se věnuje úloze interního auditu v boji proti podvodům. Obsahuje doporučení procesního řízení či systému ERP, jako efektivního nástroje řízení vedení podniku, a možnost využití služeb outsourcingu a cosourcingu. Závěr je věnován aktuální situaci interního auditu v České republice.
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Vnitřní podvodná jednání
Konečná, Jana ; Králíček, Vladimír (advisor) ; Kárník, Jan (referee)
V první části diplomové práce jsem se pokusila vnitřní podvodná jednání včlenit do širšího kontextu hospodářské kriminality a ve druhé je podrobně klasifikovat. Třetí část je pak věnována konkrétním schématům neoprávněného nakládání s podnikovými aktivy, a to včetně jejich podrobnějšího členění, způsobů jejich odhalování a prevence.
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