Browsing by Author "Drtinová, Iveta"
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- ItemAudit pojišťovnictví zaměřený na hospodaření penzijních fondů(Technická Univerzita v Liberci, 2007) Drtinová, Iveta; Křivohlávek, VáclavThe diploma is focused on {\clqq}Audit in Insurance Companies Regarding Pension Fund Management``. The aim is to prove whether audit belongs among system check modules, which should secure pension fund´s financial stability. The paper is divided into three parts. The first part briefly describes history of audit, its legislature and general characteristics; then also pension funds´ development, legislature and management. The second part focuses on audit´s technology, especially Liability Adequacy Testing, which is being done for recognizing whether the pension fund is able to settle the liabilities of additional insurance. If it is not so the fund must create future pension provision. This question is also supplied with an example. The final part discusses possibility of audit relating frauds. Pension funds oversight done by the central bank and by external auditors is examined here too.
- ItemPostavení cestovního pojištění na českém pojistném trhuDrtinová, Iveta