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Internal audit of banks and its function during detection of fraudulent actions
Kalousková, Lenka ; Staniek, Dušan (advisor) ; Witzany, Jiří (referee)
This bachelor thesis is focused on the analysis of internal audit in bank and his function during the detection of fraud schemes. Firstly, there is a summary of audit evolution in the world and Czech republic then the thesis defines general concept of audit and its parts such as internal and external audits and their relation. Within internal audit there is explained its principle, characteristic of internal auditor and integration into the organizational structure. The process of internal audit in bank is important part of the thesis and all phases and work activities are explained. There are defined types of frauds and their perpetrators in the segment of fraudulent activities. The thesis highlights the position of internal audit amongst several kinds of detection methods. This final finding is supported by two real cases that are analyzed from the perspective of internal audit.
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External and internal audit in practice
Zadáková, Veronika ; Roubíčková, Jaroslava (advisor) ; Müllerová, Libuše (referee)
This thesis deals with external and internal audit in practice. It contains historical evolution and progression of internal and external audit, their functions and goals as well as risks and frauds in audit and its legislation. Significant section of this thesis focuses on working procedures in internal and external audit. These procedures are divided by audits phases. The main goal of this thesis is to transfer theoretical knowledge into practice. In the practical part there is performed fictitious internal and external audit in company Thomas Cook Ltd.
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Internal audits and their effectiveness from the perspective of nurses and internal auditors
HAVLÍČKOVÁ, Šárka
The final thesis topic focuses on the issue of internal audits and their contribution to enhancing quality of the provided care. The aim of the final thesis was to find out how the nurses working shifts and head nurses assess internal audits. Next, the aim was to research nurses? opinions on further enhancing quality of the provided care. Another goal of the thesis was to explore internal auditors? professional qualifications and find out their opinion on the issue of internal audits. In the empirical part of the diploma thesis, I have chosen a quantitative and a qualitative research method. The quantitative research was carried out in the form of an anonymous questionnaire for non-medical workers. In the qualitative research I have applied in-depth interviews, carried out with three quality managers and three internal auditors. Furthermore, three internal audits of nursing units and three internal audits of medical documentation have been carried out. The results of the thesis may be practically used as a source of information about quality, continual enhancement of the quality of the provided care and ensuring quality by the means of internal audits.
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Internal audit
Žakarovská, Katarína ; Dvořáček, Jiří (advisor) ; Tondlová, Markéta (referee)
This final thesis is focusing on internal audit. The objective of the thesis is to show the process of internal audit in practice and to assess whether the internal audit is effective and serves its purpose. I am describing the process of internal audit on a company providing services. Particular steps of this internal audit are being described in this thesis while the final report of the internal auditor is included. The report describes failures which occurred and the procedure of their resolution. I came to the conclusion that internal audit helps the organization to reduce the failures and mistakes risen up by ignorance, lack of attention or lack of knowledge. Following the results of the thesis I would recommend the companies not doing any internal audit to do so. Performing of the internal audit on the regular basis will allow achieving higher control over the activities and processes. Internal audit helps to gain and renew the quality certifications which are helping to become more competitive at the market.
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Internal audit in the bank
Kiesewetterová, Lucie ; Dvořáček, Jiří (advisor) ; Tyll, Josef (referee)
Diploma thesis discusses questions about internal audit. I have focused on internal audit in the bank. I analyzed four czech banks if they had established internal audit section and Audit Comitee and how many internal auditors they employ. In the second practical part I described internal audit as a process. I demonstrated it on the internal audit of mortgage credit process.
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Internal audit - process and principles
Talaváňová, Eva ; Svobodová, Bára (advisor)
Bachelor thesis is focused on the topic of internal audit. In the introduction there is briefly mentioned the development of audit. This development has led to the separation of two different branches -- external and internal audit. The next part of the thesis deals with internal audit itself. It describes the contemporary conception, main aims and types of internal audit. The main focus is put on those principles which are necessary for internal auditors to practise their profession. There is also information about working process of internal audit. Particular stages are analyzed in detail in the thesis. The last part is focused on mission of an enterprise and process of internal audit in the company Shell Czech Republic a.s.
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Principles and relations of the external and internal audit
Kuldová, Lenka ; Roubíčková, Jaroslava (advisor) ; Kárník, Jan (referee)
The job of an auditor has still been quite a new one in the Czech Republic. It is connected with the transformation of our economy in the late 80s and early 90s. Despite its relatively short history the job's importance is going up. Just the external audit itself can lower the information inequality between the owner and the manager. Internal audit, on the other side, is a means of precaution how to prevent problems or solve them already before their coming into existence. My diploma work aimed at deeper insight into the problems of an auditor's job.
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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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An internal audit in the securities trader
Fenstererová, Klára ; Dvořáček, Jiří (advisor) ; Kafka, Tomáš (referee)
First part of this thesis content basic information about an audit, its history and present, relation between internal and external audit, an internal audit and its function, an Internal Auditor. Separate part is applied to risk management. Second part of this thesis characterize a company, the securities trader, present specifics of an internal audit and risk management in this company and briefly clarify a conception of a capital adequacy. Further describe execution of an internal audit and risk management, judge their benefits for the company and content suggestions for more efficient execution and usage of an internal audit and risk management.
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