Browsing by Author "Jiránková, Hana"
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- ItemRole interního a externího auditu v podnikatelském subjektuJiránková, Hana
- ItemRole interního a externího auditu v podnikatelském subjektu(Technická Univerzita v Liberci, 2012) Jiránková, Hana; Syrovátková, JaroslavaThis thesis is focused on external and internal audit, their tasks and mutual overlap within a corporation. The objective of this work is to compare the role of an external and internal audit in the monitored company, and to present a proposal for their cooperation. The theoretical part firstly deals with definition of the terms internal audit and external audit, historical development of these disciplines and determination of which institutions influence auditors. At the end, the relationship between an external and internal auditor is defined. In the practical part, is introduced a company where the processes of internal and external audit are analysed. Within the process of an external audit, the procedure of annual accounts audit is introduced, as well as important audit tests. Within the bounds of an internal audit, implementation of own internal audit department in the company is proposed.