National Repository of Grey Literature 3 records found  Search took 0.00 seconds. 
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.
Legislation related to issue of the free access to information in international context
Winkler, Otakar ; Vlasák, Rudolf (advisor) ; Šisler, Vít (referee)
The thesis is focused on some questions stemming from the limitations of the right to free access to information in connection with the implementation of classified information protection in the context of activities of state security organizations. The basic legislation covering this area has been summarized. Further, the thesis explores theoretical as well as practical procedures and principles aimed at minimization of both real and potential threats to individual rights and basic principles of the open society in cases of performance of such sorts of limitations. Besides, some examples of the solutions carried out in certain countries and in addition several decisions of the European Court on Human Rights are mentioned. Finally, the contemporary status of the matter in the Czech Republic is examined.

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