The thesis focuses on the area of the internal audit in public administratition in the Czech Republic. The theoretical part deals with the audit, the definitions and its development. Furthemore, the code of Ethics, Standards and the system for Public Internal Financial Control (PIFC) are introduced. The main objective of the thesis is to provide a comprehensive picture of the internal audit of the Regional Office of South Bohemian region. The practical part includes the position of the internal audit, its activities in the above mentioned Office of public administration. On one specific example are shown the particular stages of auditing.

Issuing cash cards brings banks a large amount of money from interest and fees. Because of the reason, many banks that refused to join the competition in the beginning changed their minds and offer the similar product to compete with each other. In such intensified competition environment, in order to earn customers¡¦ attention and grab the market shares, banks simply loosen the approved criteria, increase the approved speed, and lower the interest rates. However, if banks take these actions without thinking carefully or planning cautiously, it is very easy to have problems in the risk management. This research try to from the organization staffs¡¦ point of view to discuss what kinds of policies will affect their risk management perception and if there is any relationship between perception and achievement. Besides, this research also tries to understand where risk management should put great emphasis and what kinds of risks banks should pay attention when operating the business of cash cards This research assumes different card approved time, interest rates, credit limit update time, and credit evaluation systems will affect cash cards risk management perception. And the results find that higher interest rates and credit evaluation systems designed by foreign have significant effect for cash cards risk management perception. Besides, procedures planning and customers choosing will also affect the perception. All in all, banks with better risk management perception have better performance in the market shares. As for the risk sources, the main risks come from customers choosing. Therefore, banks should have developed credit risk measure systems, or in the future banks will suffer because of these problems.

The development of internal financial control of public sector is one of the essential ways of solving problems of the increase of effective activity of State institutions and development of implementation of budget programs. That is why it is important, from the point of view of national and the EU systems, to analyze and define the factors, (influencing) determining the development of internal financial control, which are connected with the objectives of internal financial control of public sector, also the ways of realization and usage, the possibilities to rationalize the management of internal financial control systems, to influence the effectiveness of realization of program budget. The aim of the research work is, on the basis of the results of evolution of economic science in the area of public internal financial control, to identify the conditions of the EU regarding internal financial control and to create the model of organisation of public internal financial control which enables to assure functioning and development of public internal financial control, implementation of state budgetary programmes and fulfillment the EU requirements for management of public finance. The Tasks of the Work are as follows: to analyze the Lithuanian and foreign authors’ attitude towards the internal financial control, to study the specific features of theoretical interpretation of internal financial control of public sector, to identify the objectives, to revise the conception of... [to full text]

The development of internal financial control of public sector is one of the essential ways of solving problems of the increase of effective activity of State institutions and development of implementation of budget programs. That is why it is important, from the point of view of national and the EU systems, to analyze and define the factors, (influencing) determining the development of internal financial control, which are connected with the objectives of internal financial control of public sector, also the ways of realization and usage, the possibilities to rationalize the management of internal financial control systems, to influence the effectiveness of realization of program budget. The aim of the research work is, on the basis of the results of evolution of economic science in the area of public internal financial control, to identify the conditions of the EU regarding internal financial control and to create the model of organisation of public internal financial control which enables to assure functioning and development of public internal financial control, implementation of state budgetary programmes and fulfillment the EU requirements for management of public finance. The Tasks of the Work are as follows: to analyze the Lithuanian and foreign authors’ attitude towards the internal financial control, to study the specific features of theoretical interpretation of internal financial control of public sector, to identify the objectives, to revise the conception of... [to full text]

Komunikacijų auditas – nuoseklus ir sistemingas organizacijos komunikacijos įvertinimas, kuriuo siekiama nustatyti, kas funkcionuoja nepriekaištingai, o ką reikėtų patobulinti. Vakarų šalyse vidaus auditas, tiriantis komunikacijos procesus, yra gerai žinomas ir plačiai taikomas kompanijų darbui gerinti, įvaizdžiui stiprinti, darbuotojų lojalumui didinti. Lietuvoje šis reiškinys yra dar naujas, turintis labai mažai praktinių pavyzdžių. Šis darbas ir yra vienas iš tokių praktinių pavyzdžių, kuriuo siekiama išsiaiškinti komunikacijos problemas Švenčionių rajono Socialinių paslaugų centre ir pateikti išvadas bei pasiūlymus kurie pagerintų komunikavimo ir pačios įstaigos veiklą. Tyrimui atlikti buvo naudojamas anketinės apklausos metodas. Įstaigoje dirba 50 darbuotojų ir visi jie atsakė į pateiktus klausimus. Gauti rezultatai leidžia daryti išvadas, kad Švenčionių rajono Socialinių paslaugų centro darbuotojai yra pakankamai ambicingi, siekiantys profesionalumo ir iniciatyvūs žmonės. Organizacija turi savo aiškią strategiją, joje daug dėmesio yra skiriama darbuotojams, jų gerovei, o tai leidžia našiau ir efektyviau dirbti, pasitikėti savo organizacija. Tačiau ne visi darbuotojai yra pakankamai informuoti apie savo darbovietę ir apie ją žino pakankamai. Menkos kompiuterinės komunikacijos galimybės trukdo darbuotojų darbui, mažina veiklos efektyvumą, kenkia darbo kokybei. Darbuotojai norėtų būti geriau informuoti apie numatomus pokyčius, turėti galimybę išsakyti savo nuomonę... [to full text] / Communication audit is a consistent and systematic evaluation of organization communication aiming to establish what is operating perfectly and what needs an improvement. In Western countries internal audit searching communication processes is very well known and widely applied to improve the functions of organization work and their image as well as to increase the loyalty of employees. In Lithuania this phenomenon is quite new and has few practical examples. This work is one of these practical examples aiming to ascertain communication problems in The Social Service Centre of Svencionys district and to give conclusions and suggestions that can improve the communication and the functions of the organization itself. A questionnaire method was applied to perform a research. The institution employs 50 people and all of them were interviewed. The results lead to the conclusions that the employees of The Social Service Centre of Svencionys district are quite ambitious and enterprising as well as striving for regularity. The organization has a definite strategy paying great attention to the employees and their wellbeing what allows to work more effectively and place confidence in the organization. However, not all employees are not informed enough about their workplace and know everything about it. Poor potential of computer communication impedes the work of employees, decreases its effectiveness and undermines the work quality. The employees would like to be more informed about... [to full text]

Purpose - The purpose of this study is to shed light on one part of the external auditor’s work by examining how the cooperation between external auditors and internal auditors is organized and if external auditors face a dilemma when cooperating with internal auditors. The focus will therefore be on what aspects are considered by the external auditor in the decision to cooperate with internal auditors (and to use their work), as well as how the external auditor safeguards the audit quality by maintaining an independently and professionally executed audit. Design/methodology/approach - This study was realized through a qualitative research method. Semi-structured interviews were conducted with external auditors that have engagements with internal audit functions. All respondents are employed in the Big 4 and are operating in Sweden. Findings - The results of the study show that external auditors tend to use the work of internal auditors when they cooperate. To gain efficiency improvements is the main beneficial aspect the external auditors consider in the cooperation with internal auditors. The findings would suggest that some external auditors may act after self-interest more than others because if they start the cooperation and spend the time to evaluate the internal auditors’ work, they would prefer to use it. This would also indicate that the external auditors’ independence and professionalism can to some extent be compromised because there seems to be an acceptance of a certain degree of lower audit quality when using the work of internal auditors. Originality/value - The use of semi-structured interviews makes it possible to obtain deeper knowledge and complement prior studies concerning cooperation in the audit industry and how the external auditor considers different aspects in a decision-making environment.

No description available.

The essential theme of this thesis is the problems of information systems audit. Main aim is to analyze the position of this audit within the internal audit framework and the significancy of risk analysis for audit. This thesis subsequently identifies the most important international standards and methodics concerning this problem area. In the risk domain it focuses above all on risk specifics in the framework of information systems area and technologies. The main goal of this thesis is to create a guideline for audit process. The theme is elaborated in the way of study of accessible domestic and foreign literature and electronic resources. The outcome of this thesis is the settlement of work up of findings from internal audit area, from informational system audit and from risk analysis and risk management. Main contribution of this thesis is the self-constructed guideline covering the whole process of audit, which is based on evaluation of risks and their analysis. The surveyed area can be assessed as progressively developing with raising importance because of still bigger development in the information technology area.

The goal of the diploma thesis is audit description and realization of internal and external audit in a company.

The aim of this work is to create a framework to classify internal controls due to the management level in which they appear, and to apply this framework to internal controls in a small organization. First, the reader is briefly introduced to the definition of control, types of control and the structure of control. Another part is a description of the established framework for the classification and subdivision of controls in terms of the levels of management. Each level of control is also clearly accompanied by the examples from the above documents. In the end, this system is applied to an organization that has almost no internal control system yet, and the framework of the controls at the individual levels is introduced.