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Audit of a bank
Ambros, Lukáš ; Dvořáček, Jiří (advisor) ; Tondlová, Markéta (referee)
The goal of my thesis "Audit of a bank" is to identify and describe the area of external and internal audit in banking and to focus on specifics of bank audit in comparison to external audit of commercial enterprise. The first part is focused on audit of financial statements. In the second part are described the specifics of banking segment. Third part describes internal audit and cooperation between external and internal audit. In the last part there are described methods applied during the audit of the bank.
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Tools and techniques in audit
Heringová, Eva ; Dvořáček, Jiří (advisor) ; Barochová, Alice (referee)
The goal of the thesis is to explain tools and techniques used in the field of audit and compare their use in the context of internal and external audit. The theoretical part states firstly different features of both types of audit, issues of professional ethics and legal framework. Next, tools and methods of external audit are stated, as well as its goals and nature. In the subsequent chapter, the same aspects are explained for internal audit and finally, we discuss the cooperation between and comparison of the two types of audits. The practical section is focused on usage of the techniques in practice and their benefit in the form of practical experience. Real company data are used to demonstrate usage of the described techniques in practice in external and internal audit. In the final chapter, comparison of the results of both audits are stated, i.e. the auditor opinion and internal audit report which include suggestions for improvement in the audited fields.
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External audit DUDÁK - Měšťanský pivovar Strakonice, a.s.
ZBORNÍKOVÁ, Jana
The target of this diploma thesis is the application of the external audit on the financial statement of the concrete accounting unit according to applicable audit regulations. In the first theoretical part I deal with the definition of audit, its functions, further legislation of audit in the Czech Republic and the auditing process. Literature has been the source of information for me. In the second practical part I focus on selected company. For my thesis I have chosen DUDÁK ? Měšťanský pivovar Strakonice, a.s. Next I focused on own implementation of auditing in the organization. I carried out the audit of financial statements for year 2011. The result of my work is to refer to facts that I evaluate as positive.
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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.
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Tests caried out in audit
Šellenberková, Ilona ; Dvořáček, Jiří (advisor) ; Šimek, Jiří (referee)
The aim of the diploma thesis "Tests carried out in audit" is evaluation of the general purpose financial statements performed by the asistent auditor in the trainee program. The theoretical part explains the basic concepts of the auditing profession, defines the person authorized to perform audit activities, their rights and obligations. As well it analyses each phase of the audit, characterize the audit process and analyze the audit risk, the concept of materiality and the substantive tests. The practical part of the thesis is focused on the analysis of selected audit procedures in the basic part of the General purpose financial statements (tangible assets, accounts receivable, payroll, cash and cash equivalents).
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Public expectations (expectation gap) in relation to external audit
Dopitová, Šárka ; Králíček, Vladimír (advisor) ; Roubíčková, Jaroslava (referee)
The thesis deals with the public expectations in relation to external audit and especially the difference of these expectations from how auditors themselves percieve their role (so called expectation gap). First, it briefly outlines the origin, development and the role of external audit. The following chapters describe how the non-professional public understands audit, what are the causes of unreasonable expectations and to which areas they are most often related. Finally, the consequences arising from the existence of unreasonable expectations (or expectation gap) are reviewed and ways how to eliminate or at least reduce these expectations (expectation gap) are discussed.
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Independent audit of the chosen company - cooperation between external and internal audit
Hledíková, Renáta ; Dvořáček, Jiří (advisor)
This master thesis aims to characterise the role and importance of audit in business. After closer look at the definition of audit itself, the international standards and laws are examined, followed by description of each specific step of audit work. At the end of the theoretical part, the clarification of differences between external and internal audit is made, together with suggestions of possible effects of their cooperation. The main part comes after the theoretical introduction and concludes the execution of audit work in cooperation with the real auditor in the chosen company XZ, a.s. In this practical part of the thesis all the theoretical and methodological knowledge from the previous part are implemented.
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The role of internal audit in operational risk management
Stoklásková, Martina ; Blahová, Naděžda (advisor) ; Brada, Jaroslav (referee)
The thesis focuses on the operational risk, its identification, measurement and regulatory requirements associated with it. It defines what is the role of internal audit, departments that perform its function and relationship to the organizational structure of the company. Similarly, it is depict the relationship between internal and external audit. These facts are set in the context of operational risk. In the form of comparison are confronted four major banking institutions operating on the Czech market. The aim is to find out how banks manage operational risk, what tools are used for the quantification and how the whole process involve internal audit services and, finally, how they deal with regulatory requirements on capital.
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Comparison of external and internal audit - introduction into the audit issues
Jaklová, Daniela ; Roubíčková, Jaroslava (advisor) ; Pelák, Jiří (referee)
This bachelor's thesis deals with the basic specification of external and internal audit. It compares external and internal audit in terms of definitions, objectives, subject, function and users, as well as independence, ethics, regulation, audit risk and auditor's report. This thesis focuses on relations and cooperation between external and internal auditors according to the Professional Practices Framework and International Standard on Auditing ISA 610th. It introduces the results of a survey conducted among six senior external auditors of three major auditing companies and the internal auditor of medium size bank.
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