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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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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
Švandrlíková, Monika ; Roubíčková, Jaroslava (advisor) ; Brabec, Miroslav (referee)
This diploma paper is focused on the problems of internal audits. The goal of the paper is to inform readers on the profession of the internal auditor. The paper is divided into two parts. In the first part background information is provided on the origin and development of the auditor profession, kinds of audit, and the relationship between external and internal audits. Next in this part is an overview of the internal audit; namely its development, requirements on the person of the internal auditor, law concerning internal audits in the Czech Republic and the procedures of internal auditing starting with risk analysis, planning and realization of the internal audit and concluding with the reporting of results and assessment of the internal audit. In the second part a case study is provided of an internal audit at the Ministry of Education. In this part I describe the history of the department, and an internal audit of the department - its position and individual results accomplished by the internal audit.
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External and internal audit
Korbášová, Věra ; Dvořáček, Jiří (advisor) ; Kafka, Tomáš (referee)
Dissertation includes problems of internal and external audit. The goal of this work is on the basis teoretical knowledge and information got from experience, to do internal and external audit of fulfilment by drawings of financial subvence. The result of both made audits is final report.Work is composed from three parts, first part- theoretical-describes progress of internal audit, its essence and definitions, regulation frame, which characteristics ought to fulfil an internal auditor, then running of audit, including requirements, respectively formal as well as objective, for the final report of made audit.Second part-also theoretical-describes external audit, respectively in anologous structure as internal audit.Third part-analytical- includes make of both audits, respectively in context of rendered financial subvene of public service subject ,concretely to community Skály.Within an analytical part is processed contract, agenda of both audits, including final reports of made audit.At the close of this part is made comparison of both audits.
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Procedures of external auditor during verifying final accounts practically
Vodičková, Monika ; Roubíčková, Jaroslava (advisor) ; Vomáčková, Hana (referee)
This diploma paper is amed on the area of external audit and it's purpose is to present audit profession from theoretical and practical side. The paper is divided into three parts, where the first two parts introduce theoretical background, historical development of audit profession, relation of external and internal audit and the most important legal rules and regulations, which concern the area of audit. Besides this basic information is also mentioned the new bill about auditors, which has to implement European Commission Directive, considerating compulsory audit of final account, into Czech system of law. The third part is practical, and shows how audit works on particular contract.
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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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Vztah funkcí interního a externího auditu ve výrobním podniku a v podniku poskytujícím služby
Nováková, Lenka ; Králíček, Vladimír (advisor) ; Soukupová, Dana (referee)
Diplomová práce srovnává interní a externí audit. V prvních kapitolách jsou obsaženy definice, vývoj a profesní profil. Dále se zmiňuji o etickém kodexu a popisuji postup provádění obou druhů auditu. Praktickou část jsem zaměřila na podniky Škoda Auto, a.s. a Accenture. S rostoucí velikostí podniku, která byla měřena počtem zaměstnanců, obratem a hodnotou užívaného majetku, se zvyšovalo riziko omylů a podvodů. Proto bylo vyžadováno, aby správnost účetnictví byla vedena vedle nezávislého externího posuzování také interními auditory. Většina podnikatelů se během své práce setká s problematikou auditu a to jednak při uspokojování požadavků legislativy a dále při řízení podnikatelského procesu. Společnou vlastností každého auditu je nezávislost. Za nezávislost se v této oblasti považuje buď nezávislá osoba ? auditor a nebo nezávislost na auditované činnosti. Klíčová slova audit, interní audit, externí audit, etický kodex, controlling, outsourcing, zákon Sarbanes-Oxley
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