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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.
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Nature, interconnections and differences of external and internal audit
Jindřichová, Monika ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The goal of this diploma thesis, which is related to the nature, interconnections and differences of external and internal audit, is to bring interested persons closer to the reason for inception of external and internal audit and to define their position and importance in 21st century. Approximation of both audit's contents and going, with regard to their goals, is naturally also a part of work. A piece of work is particularly devoted to external and internal auditor's personality and thus to personal and professional demands for such profession. Not forgotten is the legal adaptation of both audits and it is explain, which audit is under more strict adaptation and why. In the thesis conclusion is located an external-internal auditor comparison summary, together with practical part with examples, that are helpful for better understanding risks of auditor profession and with such disciplines and why internal audit is confused with them.
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Feedback of Students at the Faculty of Management of Prague School of Economics
Balounová, Radka ; Hejda, Jan (advisor) ; Novotná, Eliška (referee)
The Bachelor thesis deals with the possibilities of internal quality control of teaching at universities when focusing on student`s evaluation of the courses at the Faculty of Management, the University of Economics in Prague. The object of the work is mainly to map the current state of feedback from both parties, the teachers and students as well. On the theoretical level, the thesis focuse on the evaluation of the emloyees in general as well on further evaluation of teaching quality at universities and deals with the student`s feedback in detail. The survey among students and teachers was carried out as a practical part of the thesis. The draft mapping possible changes was created in order to compare the acquired knowledge. The creation of internal regulation is a main topic. It consists of informing students about the location of the feedback results regular commenting on results of the evaluation by professors and changes in the content of the subject polls.
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Daňové a účetní problémy územního samosprávného celku
Šánek, Ondřej
This bachelor thesis deals with the tax and accounting problems of local government unit after the 2010 reform. The theoretical part focuses on new accounting methods, the issue of value added tax and corporate income tax, and in the last section the attention is paid to an internal control. The practical part contains proposals for improving the new accounting methods imperfections; proposals for value added tax and corporate income tax which would lead to increase revenues or reduce expenditures. In the final part weaknesses in internal control are revealed and improvements suggested.
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Information Security in the context of ITIL
Korous, Petr ; Bruckner, Tomáš (advisor) ; Chlapek, Dušan (referee)
The diploma thesis discusses information security management in the context of ITIL framework. In the introductory part is explained the concept of information security, its importance and main goals. In subsequent chapters, the work aims to explore methodologies, frameworks and standards related to information security and internal control. Selected frameworks and models and described and compared with each other based on different criteria. The comparison is also one of the benefits of the work because similar topics which compare different models of internal control and information security are quite rare in the literature. The practical part of the thesis forms new methodology on basis of researched models and standards, including ISO 27000, ITIL and COBIT. This methodology provides a relatively simple way to evaluate the level of information security in an organization. It uses process capability model which is applied on selected company. Another benefit of the thesis is the developed methodology and its demonstration on a selected company.
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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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Internal audit in banking companies
Machová, Zuzana ; Králíček, Vladimír (advisor) ; Geciová, Renata (referee)
The master thesis is focused on issues related to internal audit in banking companies. The first part of thesis is focused on history, development, regulation and current form of internal audit in banks. Next you can read about theoretical approaches of audit work. Audit process in practice you can see in the second part of thesis. There is an example of audit of credit card, specifically process of making loan contract, in banking company Banka, a.s. All data are illustrative.
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Audit in small and medium business
Marešová, Edita ; Pelák, Jiří (advisor)
The subject of this thesis is a theoretical introduction to audit of the financial statements. The main part is the audit process, particularly the implementation of procedures to assess the adoption of a new contract, the design's overall performance audit, risk assessment, conducting a further audit procedures, analyzing the information obtained, and finally preparing the auditor's report. The last chapter is devoted to the audit program for fixed assets.
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