Browsing by Author "Kudrnová, Marta"
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- ItemAudit dle Sarbanes Oxley Act-Stanovení a testování interních kontrol managementem(Technická Univerzita v Liberci, 2009) Kudrnová, Marta; Horák, JosefAnnotation The aim of the diploma study is to test and evaluate the effectivity of inter-company controlling processes. It reveals errors and ineffectivity of the separate controls for which the corrections covering process risks are suggested. First part of this study is focused in general on determination of terms and legislative frame concerning the classical explanation/understaning of classical conception of audit in the Czech environment. Second part is mainly focused on determination of activities that must be implemented by the company managament if the company wants or must report and file SOX complance. In the third part of this diploma study the control file defined to assure the correctness of financial reporting is being tested on specific processes of the company. A part of this testing is also the evaluation of found errors, the suggestion of corrections and complete evaluation of control effectivity in company processes.