Vzhledem k tomu, že působím jako interní auditor několika malých firem s certifikovaným systémem managementu jakosti podle normy ČSN EN ISO 9001:2001, zaměřím se především na jejich problémy a zkušenosti. Provedu analýzu dokumentace systému managementu jakosti, pomocí rozhovorů s pracovníky a pozorování skutečně probíhajících firemních procesů identifikuji slabá místa systému. Jako další zdroj informací použiji zprávy z interních a externích auditů, firemní dokumenty a záznamy.

This study examines an aspect of earnings management that I refer to as audit management. I define audit management as a client's strategic use of techniques (e.g., baiting tactics) to prevent auditors from discovering earnings management during the audit. Specifically, I examine whether two baiting tactics, diversionary statements and distracting errors, affect an auditor's ability to uncover an accounting error used to manage earnings. Auditors performed analytical review on financial statements that contained an earnings management error (i.e., an intentional error that results in the client meeting an earnings target). I manipulated whether management provided a diversionary statement that explicitly identified risk in other areas of the audit, and whether management seeded easier, distracting errors into those other areas, both of which were designed to lure the auditor away from the earnings management error. I found that when auditors were intentionally directed to error free accounts they were unlikely to uncover an earnings management error elsewhere in the financial statements. On the other hand, auditors were most accurate in identifying earnings management when they were directed to audit areas that contained distracting errors. These results suggest that managers can use certain baiting tactics to strategically manage the outcome of the audit, but that, in some circumstances, baiting tactics may actually make auditors more likely to uncover managed earnings.

Darbo tikslas – ištirti auditorių nuomonę apie veiklos audito kokybės problemas veiklos audito procese ir pateikti pasiūlymus dėl veiklos audito proceso tobulinimo. Darbui buvo keliami šie uždaviniai: 1) Atlikti valdymo kokybės vertinimo teorinę analizę. 2) Išnagrinėti veiklos audito ypatumus. 3) Empirinio tyrimo pagalba identifikuoti Lietuvos veiklos audito specifika. 4) Nustatyti audito metodologijos (vadovo) naudojimo efektyvumą. 5) Suformuluoti veiklos audito proceso tobulinimo pasiūlymus. Darbo hipotezė - pagrindinė auditorių veiklos problema yra audito apimtis ir metodologijos stoka. / The study has an objective to analyze the opinions of auditors about performance audit quality problems in performance audit process and to offer suggestions in improvement of performance audit process. This study has few tasks: 1) to make a theoretical analysis of evaluation of possession quality; 2) to analyze the peculiarities of performance audit; 3) to identify empirically the specifics of Lithuanian performance audit; 4) to determine the effectiveness of audit methodology (guideline) usage; 5) to formulate suggestions in improvement of performance audit process. The study has a hypothesis – according to the auditors, the extent of audit and imperfections of methodology negatively influence over the process of performance audit. The master's degree study consists of three parts. The evaluation of the possession quality is analyzed, the problems of possession quality in organization's activity are discussed in the first part of the study. The specifics of performance audit are analyzed in the second part of this study. The results of this empirical study are presented in the third part. The results and recommendations are presented at the end of this study. Concluding this study, the majority investigators institutions activity management interpret this as an internal managemental behavior model, describing some sort of institutional quality, normative, relation, tradition and contact manner totality. Performance audit – the opportunity to conform the organizational... [to full text]

The thesis covers the issue of IS audit in all its breadth. On the basis that this is a very complex area, it was necessary to divide the work into several logical and subsequent chapters. Quality and audit are the key words for this job. Therefore is them given the whole first chapter that chronologically describes the evolution of these concepts. Interpretation of quality is widely described since the Greece and Rome ancient, through Total Quality Management approach to the current understanding of the normative frameworks issued by ISO. There is the term audit continuously followed in the chapter of the concept of quality, whose development is also described in detail in chronological order starting from the reading public accounts to the current form of IS audit. Especially, we focus on development of the definition of audit and the relationship between the financial audits and IS. The second - last - part of the chapter is devoted to a detailed description of the reasons for the application of IS audit in practice. Because of the large specifications of the IS audit is this characteristic position in practice given the second chapter. This chapter contains not only description of the characteristics but also a brief outline of the issue of outsourcing and CloudComputing in relation to the audit of IS. The third chapter is devoted to a normative base of IS audit. Due to a large number of normative frameworks there are analysed only selected representatives in the chapter. These include the ISO / IEC 20000, COBIT, ITIL and others. They are thoroughly described, evaluated and compared to other possibly relevant for the definition of relations and benefit evaluation. The last chapter deals with design process of IS audit at a conceptual level. The aim is to freely continue on the normative base discussed in the previous chapter and a simple, versatile, easily applicable and adaptable IS audit process regarding defined limits.

The current research was a cross sectional research and was designed to assess the performance of the selected wind power company on compliance with health and management system OHSAS 1800:2007. One wind power company in Pakistan was selected for the research purpose. To collect quantitative data survey was conducted based on Questionnaire. For finding gaps within the existing practices and also for effectiveness of the research check list was designed. Questionnaires were distributed to the employees and one check list was given to the top management. The questionnaires were distributed randomly to the employees and out of fifteen questionnaires twelve were received back. After analyzing the data from the eleven questionnaires, the results shows that overall employees are 61 % strongly agree, 30 % agree, 2% disagree and 1% strongly disagree that the requirements of the system OHSAS 18001:2007 are met. 6% did not decide about it. The check list was received from top management after analyzing data from the check list results shows that top management of the subjected wind power organization is 74% strongly agree, 23% agree and 3 % undecided about the implementation of the system OHSAS 1800: 2007. From the results it can be concluded that both employees and top management of the subjected organization are agree with the fact that the H&S system OHSAS18001:2007 is being implemented well within the organization.

Bakgrund: De stora redovisningsskandalerna inom bolag som Enron, Worldcom och Palarmat var startskottet för den epidemi som sedan kom att spela en stor roll vid förbättrandet av bolagsstyrningen bland aktiebolag världen över. Kraven på bolagen ökade att informationen som släpptes var tillförlitlig och fullständig. För att säkerställa detta togs svensk kod för bolagsstyrning fram som ett komplement till lagstiftningen berörande aktiebolag. Koden kräver ingen obligatorisk tillämpning i att implementera funktionerna utan har som krav att bolagen ska göra ett aktivt ställningsantagande vid inrättande av funktionerna i koden. En uppmärksammad punkt i koden är 7.4 där bolagen måste beskriva i sina årsredovisningar huruvida de anser sig behöva en granskningsfunktion även kallad internrevision eller inte. Syfte: Syftet med rapporten är att skapa en förståelse för vilka motiv de svenska bolagen med en omsättning över 3 miljarder kronor har haft när de valde att inte följa internrevisionsfunktionen. Samt beskriva hur de bedriver sitt risk- och granskningsarbete på ett alternativt sätt till internrevision. Gränsen på tre miljarder har vi valt då det innan var ett krav för bolag över gränsen att använda sig av följ och förklara-principen. Efter att koden reviderades 2008 gäller nu principen för alla börsnoterade bolag. Metod: Vi har utfört en kvalitativ studie där vi har intervjuvat bolag som har valt att inte inrätta någon internrevisionsfunktion utan använder sig av alternativa lösningar för att säkerställa en hög kvalite på bolagens finansiella rapportering. Intervjuverna som genomförts har tillsammans med respektive bolags publicerade årsredovisning, analyserats för att få fram bidragande anledningar till valet av att inte inrätta internrevision samt hitta kompletterande funktioner för att uppnå samma resultat. Utifrån årsredovisningarna samt intervjuverna har vi kunnat dra slutsatser om hur bolagen har resonerat kring valet samt beskriva deras alternativa lösning. Analys och Slutsats: Med hjälp av den institutionella teorins tre pelare har vi analyserat den insamlade empiri för att se hur bolagen har resonerat vid valet av alternativa lösningar för ett aktivt och strukturerat risk- och granskningsarbete. Även analysera och dra slutsatser om hur de har motiverat sitt ställningstagande till internrevisionsfunktionen. / Background: The major accounting scandals in companies like Enron, Worldcom and armed was the start of the epidemic, which then came to play a major role in the improvement of corporate governance among companies worldwide. The requirements increased the information that companies released were accurate and complete. To ensure this was the Swedish Code of Corporate Governance presented as a complement to legislation touching corporations. The code does not require mandatory application in implementing the functions but have announced that the companies will make an active position adopted in the establishment of the functions in the code. A notable point is 7.4 where companies must describe in their annual reports whether they feel they need an audit function also called internal audit or not.   Purpose: The purpose of this report is to provide an understanding of the motives of the Swedish companies with a turnover exceeding 3 billion had when they chose not to follow the internal audit function. Also they had describe how they conduct their risk and audit work on an alternative way to internal audit. The limit of three billion, we have chosen as it was before a requirement for companies across the border to follow and explain the principle. After the code was revised in 2008 now apply the principle for all listed companies.   Methods: We conducted a qualitative study in which we have interviewed companies that has chosen not to establish an internal audit function without the use of alternatives to ensure the high quality of the financial reporting. The interviews conducted together with each company's published annual report and have been analyzed to derive contributing reasons for choosing not to establish internal audit and to find complementary functions to achieve the same result. Based on the annual reports and interview samples, we have been able to draw conclusions about how companies are reasoning around the election and to describe their alternative solution.   Analysis and Conclusion: Using the institutional theory's three pillars, we have analyzed the collected empirical data to see how the company's reasoning in selecting alternative solutions for an active and structured risk and audit work. While analyzing and drawing conclusions about how they have justified its position on the internal audit function.

This work deals with problematics of project management, especially with project quality management. It also describes the processes associated with auditing and focuses on identification of these processes. The main goal was to design and implement a support of audit projects management quality services by using the knowledge in conjunction with the analysis of system requirements.

Univerzita Karlova v Praze Filozofická fakulta Ústav informačních studií a knihovnictví Informační věda PhDr. Zuzana Šidlichovská Význam a design evaluačního výzkumu v oblasti managementu informačních služeb řízení informačních aktivit a toků v organizacích ze sektoru soukromých bezpečnostních služeb The importance and the design of evaluation research on information management management of information activities and flows in private security service organization Abstrakt dizertační práce v angličtině Vedoucí práce: Prof. Ing. Josef Basl, CSc. Praha 2015 3 Abstrakt dizertační práce v angličtině In the first part, the dissertation describes the importance and the design of evaluation research on information management at small and medium-sized enterprises in the area of private security services. Secondly, it provides a general mapping of current evaluation practices trends from all over the world as well as from the Czech Republic. Thirdly, the dissertation depicts the main characteristics of evaluation and evaluation research methodology focused on the target group of small and medium-sized enterprises in private security service sector. The main goal of the dissertation project is to map and discuss the current importance of evaluation research on information management. Its main output is to explore an...