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Comparison of internal and external audit
Svobodová, Barbora ; Roubíčková, Jaroslava (advisor) ; Přikrylová, Kateřina (referee)
This diploma work desribes relation between external and internal audit. The theoretical part includes definitions of audit, types and targets of audit and cooperation between external and internal auditors. The diploma work focuses also on processes of external and internal audit. The last chapter of theoretical part describes the Sarbanes Oxley Act. The practical part narrates the theoretical knowledge on real example. For this part I choose outsourcing company Accenture Services, s.r.o.
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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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Significance of risk analysis during IS audit
Guznar, Jiří ; Svatá, Vlasta (advisor) ; Říhová, Zora (referee)
The essential theme of this thesis is the problems of information systems audit. Main aim is to analyze the position of this audit within the internal audit framework and the significancy of risk analysis for audit. This thesis subsequently identifies the most important international standards and methodics concerning this problem area. In the risk domain it focuses above all on risk specifics in the framework of information systems area and technologies. The main goal of this thesis is to create a guideline for audit process. The theme is elaborated in the way of study of accessible domestic and foreign literature and electronic resources. The outcome of this thesis is the settlement of work up of findings from internal audit area, from informational system audit and from risk analysis and risk management. Main contribution of this thesis is the self-constructed guideline covering the whole process of audit, which is based on evaluation of risks and their analysis. The surveyed area can be assessed as progressively developing with raising importance because of still bigger development in the information technology area.
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Role interního auditu, bankovního ombudsmana a finančního arbitra v českém bankovnictví.
Dudashvili, Marianna ; Dvořáček, Jiří (advisor) ; Kříž, Radim (referee)
V práci se jedná o roli interního auditu v organizacích a zvlášť v českém bankovnictví, o rozvoji interního auditu. Jednou z kapitol je právní a písemná úprava interního auditu; stručný popis zákonů a Standardů, kterými se praxe interního auditu řídí. Značnou části je podrobný rozbor činnosti následujících institucí: finančního arbitra ČR, bankovního ombudsmana České spořitelny, bankovního ombudsmana Komerční banky. Práce také zahrnuje průzkumy trhu, které byly uskutečněné společnostmi Ernst&Young a PricewaterhouseCoopers.
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The comparison of the external and the internal audit
Mikšovská, Lenka ; Roubíčková, Jaroslava (advisor)
A work above all summerizes theoretical information of an audit and it gives a picture of an auditorial activity. A name of the work ("The comparison of the external and the internal audit") suggests that I have aimed at the external and the internal audit, at their functions, aims, and meaning for a society, because these two kinds of the audit are the most common. I have outlined an evegrowing meaning of a cooperation of the external and the internal audit, too.
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Interní audit účetních výkazů
Kuldová, Lenka ; Toušková, Vendula (advisor)
V České republice je auditorská profese poměrně mladou profesí. Je spojena s transformací ekonomiky koncem osmdesátých a začátkem devadesátých let dvacátého století. I přes poměrně krátkou historii dochází k jejímu velmi rychlému rozvoji a již nyní lze říci, že její role bude i v budoucnu nadále stoupat, neboť audit je jediný účinný způsob, jak předcházet problémům a řešit je dříve, než nastaly. V moderním pojetí lze interní audit chápat jako nezávislou, objektivně ujišťovací a konzultační činnost zaměřenou na přidávání hodnoty a zdokonalování procesů v organizaci. Své místo nachází stále častěji vedle nejvyšší řídící úrovně. Cílem jeho činnosti je pomáhat pracovníkům podniku v efektivním plnění jejich funkcí.
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The importance and process of an Internal Audit in financial institution
Novotná, Pavla ; Burgerová, Jiřina (advisor) ; Zeman, Karel (referee)
The Theses deals with Internal Auditing, as it performed in financial institution, specifically in a bank. For the purposes of an Internal Audit process analysis Česká spořitelna has been chosen. The objective of the Theses is to assess what importance does Internal Auditing represent for Česká spořitelna and analyze in detail the individual stages of Internal Audit process. In the introductory part of the Theses, the Internal Audit is described in general. There is stated, among others, a definition of Internal Audit, the Framework for Professional Practice of Auditing and the Internal Auditor's Profile. The main part of the Theses is focused on Internal Audit process performed in Česká spořitelna. At the end of the Theses, a practical example presenting a continuous assessment of Internal Audit Quality is stated.
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Externí audit a jeho spolupráce s auditem interním
Zíková, Lucie ; Toušková, Vendula (advisor)
Práce je zaměřena na externí audit, a dále pak na jeho spolupráci a vztah s auditem interním. Týká se vývoje auditu, vysvětlení základních pojmů,právní úpravy. Podrobněji je práce zaměřena na externí audit, zejména pak na jeho význam, cíle a postup provádění. Práce by shrnuje především teoretické informace o auditu a podává základní obraz o auditorské činnosti.
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Internal audit in public administration, example of The Ministry of Education, Youth and Sports
Garciová, Martina ; Peková, Jitka (advisor) ; Rejholcová, Alžběta (referee)
In my thesis I deal with the topic of internal audit and its role in the public administration. In the first part the general overview of its origin, development and gradual implementation into the public administration in the Czech Republic is described at the theoretical level. Furthermore, PIFC concept and its impact on internal audit in the public administration are discussed. Following parts focus on the position of internal audit department at Ministry of education, youth and sports using personal experience of author. Single parts of audit process are discussed starting with audit preparation through the implementation phase up to creation of final report including recommendations and following monitoring of their fulfillment.
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Internal audit in the telecommunication company
Kárová, Ladislava ; Dvořáček, Jiří (advisor) ; Boráková, Helena (referee)
The diploma work is focused on the internal audit issue. The goal of the work is on a basic of theoretical knowledge and practical experience to explain and describe the internal audit and the internal auditor job. The work is divided into the theoretical and practical part. The theoretical one is focused on the internal audit history, internal auditor character and profession, internal audit quality assessment and compare internal audit with the external audit. The practical one is focused on the internal audit unit in the business company and at first describes the internal audit regulatory frame and after that is already focused on the internal auditor job from audit planning, over the audit performance and audit report, to the monitoring of corrective measures.
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