|
|
Internal control system in organization
Mertlík, Ondřej ; Králíček, Vladimír (advisor) ; Molín, Jan (referee)
This master's thesis is focused on the system of internal controls which is, in some form or another, implemented in every organization. In the theoretical part, the internal controls are specified according to the worldwide accepted integrated COSO framework for internal controls. Furthermore, there is briefly characterized internal audit, its aims and relation to the system of internal controls. The practical part deals with internal controls implemented in a specific organization. There were analysed control mechanisms implemented into the basic enterprise's process, the Order to Cash process.
|
|
|
Implementation of managing and controlling system in public governance
Krutská, Sylvie ; Vondráček, Jan (advisor) ; Poduška, Bohuslav (referee)
The current legislation that regulates internal managing and controlling system in administrative bodies of the public governance lags behind in the implementation of international experiences and standards for excersing the internal audits. This fact causes many reactions in the general public and also in the professional society. Alarming news about corruption and wasteful use of the public sources are just the token of the problem. The goal of this thesis is to define and analyze the process of implementing the managing and controlling system and subsequently to create a plan for a successful implementation of the effective managing and controlling system in the public governance. In the theoretical part are characteristics and goals of the managing and controlling system, legislative framework and description of components for the managing and controlling system, that are based on international experiences and practice. In the analytical part is the analyze of the particular elements from the managing and controlling system and finally in the practical part is the proposal of implementation managing and controlling system and also the proposal of directive for the internal control, which is supposed to simplify the practical use in the public governance. There is a draft of the assessment of Internal Control System Effectiveness in the practical part of this thesis.
|
|
|
Internal Control System
Beránková, Markéta ; Pelák, Jiří (advisor) ; Sklenár, Roman (referee)
This thesis deals with the internal control concept according to the COSO Integrated Framework for Internal Controls. Internal control definition, objectives and components are reviewed and commented. The emphasis is put on the auditor's understanding the entity's internal control and his responsibility to identify and assess the risk of material misstatement in the financial statements.
|
guest ::
