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Internal control system
Pavésková, Ivana ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
This thesis is focused on internal control system. The aim of this thesis is to analyse the development and elements of internal control system, and then demonstrate the possible form of the internal control system in practice. The thesis is divided into two parts -- theoretical and practical. The beginning of the theoretical part is devoted to characteristics of internal controls and their relation to internal control, attention is also paid to economic crimes which the internal control system helps prevent. Next part deals with the development of approach to the internal control system. The main part of the theoretical part is devoted to the elements of internal control system -- control environment, information system, control procedures, risk and internal audit. The theoretical part is completed with the internal guidelines, which is the written expression of the internal control system. The last part is devoted to the evaluation of the internal control system by the external auditor. The practical part demonstrates internal control system in anonymous production company, in detail analysis its interesting parts.
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The Sarbanes-Oxley Act
Těšínský, Josef ; Dvořáček, Jiří (advisor) ; Tondlová, Markéta (referee)
The diploma thesis is focused on corporate fraud problematic, on The Sarbanes-Oxley Act of 2002 and on problematics of internal control systems and corporate governance, which relate closely with the Sarbanes-Oxley act. The goal of my diploma thesis is to highlight the significance of corporate fraud problematic and create an integrated summary of requirements placed on companies, which either have to or want to comply with the Sarbanes-Oxley act. The opening part of the diploma thesis is focused on fraud theory, which is after that demonstrated on accounting scandal cases Enron, WorldCom and Arthur Andersen. The biggest losses were caused by fraudulent financial reporting. The Sarbanes Oxley act is a reaction on this fraud cases. The Sarbanes-Oxley act brought a range of significant changes in financial reporting, internal control, corporate governance, audit and other areas.
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Controling system in the organization
Salák, Ondřej ; Svatá, Vlasta (advisor) ; Žák, Jaromír (referee)
The aim of this work is to create a framework to classify internal controls due to the management level in which they appear, and to apply this framework to internal controls in a small organization. First, the reader is briefly introduced to the definition of control, types of control and the structure of control. Another part is a description of the established framework for the classification and subdivision of controls in terms of the levels of management. Each level of control is also clearly accompanied by the examples from the above documents. In the end, this system is applied to an organization that has almost no internal control system yet, and the framework of the controls at the individual levels is introduced.
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The organization of controls in the specific area of shared service centre
Sedmíková, Tereza ; Pelák, Jiří (advisor) ; Kašpar, Jan (referee)
This diploma thesis is a practical excursion into the organization of controls in a particular shared service centre. The work deals with the company relation to the section 302 and 404 of Sarbanes-Oxley Act and describes the company's internal control system according to the COSO "Integrated framework - Internal control" issued in 1992. More detailed description is provided within the company's fraud risk assessment process and within yearly testing process of control activities in order to meet section 404 of Sarbanes-Oxley Act. The specifics of external audit when performing audit in shared service centre, the shared service centre influence to foreign accounting entities from internal control system perspective are the other topics taken in consideration. Finally, there are highlighted benefits of automated system for processing travelling expenses in relation to the COSO "Integrated framework - Internal control" issued in 1992 and in relation to necessary assurances requested by U.S. SEC for the purpose of preparing financial statements under U.S. GAAP. The company's relation to anti-corruption laws (such as the FCPA) intersect in the analytical section, whose purpose is to find internal control gaps in the department processing travel reports in terms of their content and process.
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Internal audit in public administration
Neumann, Miroslav ; Dvořáček, Jiří (advisor) ; Štědroňký, Václav (referee)
The thesis focuses on the area of the internal audit in public administratition in the Czech Republic. The theoretical part deals with the audit, the definitions and its development. Furthemore, the code of Ethics, Standards and the system for Public Internal Financial Control (PIFC) are introduced. The main objective of the thesis is to provide a comprehensive picture of the internal audit of the Regional Office of South Bohemian region. The practical part includes the position of the internal audit, its activities in the above mentioned Office of public administration. On one specific example are shown the particular stages of auditing.
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Sarbanes - Oxley Act of 2002
Mayerová, Iveta ; Dvořáček, Jiří (advisor) ; Kafka, Tomáš (referee)
Práca je sondou do amerického zákona z roku 2002, implementovaného v roku 2004 do akciových spoločností - tzv. Sarbanes-Oxley Act. V krátkosti vysvetľuje históriu bankrotov veľkých firiem po roku 2001, zaoberá sa vplyvom na účtovnícke, audítorské a finančné profesie, geografickým dosahom tejto americkej úpravy, ktorá sa týka prakticky celého sveta. Prevádza obsahom zákona, skúma náklady a prínosy. Najmä sa práca dotýka sekcie 404 o interných kontrolách nad finančným reportovaním a ich testovania, overenia ich správnosti a funkčnosti.
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