This thesis analyzes the materiality, as an important part of the audit. The main goal is to show the individual areas of the audit, which the materiality touches and illustrate its impact. The theoretical part describes the history, legislation, terminology and methodology used in the audit with regard to materiality. Thesis also includes a practical example that illustrates the application of materiality on audit unnamed real company.

The diploma thesis focuses on professions of external and internal auditors. The aim of the thesis is to describe the professional liability of studied professional occupations. This issue is solved from the perspective of the Czech Republic. In the first part the thesis characterizes auditing activities and the Chamber of Auditors of the Czech Republic. It describes requirements of the profession of external auditor and focuses on his workflows. It also characterizes the internal audit and the Czech Institute of Internal Auditors. The thesis describes requirements of the profession of internal auditor and focuses on his workflows. The main part of the thesis defines the professional liability of the external and internal auditors and separately describes the criminal liability of auditors. The last part of the thesis contains a comparison of the discovered information and it also describes selected practical examples of violation of the professional liability of auditors.

This diploma thesis deals with a model of internal audit business processes at the bank. The diploma thesis is divided into three parts logically connected, which also fulfill the objectives of this thesis. The first part is theoretical, which means that is based on expressing theoretical assumptions about the studied subject. This is followed by a practical part in which the next objective is fulfilled by the proposed model of internal audit business processes using the methodology MMABP (Methodology for Modeling and Analysis of Business Processes). The thesis ends fulfilling the last objective by setting up appropriate key performance indicators (KPI).

The aim of this thesis is to present a draft model for better planning internal audit engagements of branch network of the bank. The first part deals with the internal audit. It presents and discusses the definition of internal auditing by the Institute of Internal Auditors (IIA). Other relevant disciplines are also included - external audit and assurance. The importance of these disciplines is demonstrated in the example of Enron. The thesis presents the International Professional Practices Framework, especially its key components - standards. The end of this section is devoted to a description of the individual parts of an internal audit project. The second part is dedicated to planning internal audit engagements. Planning is based on the risks, therefore, there is a description of banking risks. The conclusion of this section is devoted to the process of creating the Annual Audit Plan. The final part of this work presents a model created by the author which will help to improve the planning of internal audits of the branch network of banks.

Dissertation focuse on the internal control system in the enterprises, aims to map the control system by focusing on the purchasing department. I focused on the purchasing process, because with an increasing trends of outsourcing services and the increasing interconnectedness of enterprises increases the risk of fraud currently in the purchasing process. To the research was selected the sample of companies from the banking and non-banking environment, to which were sent a questionnaire focusing on the functionality of the Internal control system in the organization. Banking institutions were chosen mainly because of the strict supervision of the Czech National Bank and the obligations of regular reportin activities are outsourced to supervisory authority, ie the Czech National Bank. Internal control system concept is difficult to define clearly. The main reason is that, in the literature often do not coincide defining the definition of internal control system, and no clear definition of tools, processes and procedures. In Czech Republic is the definition of Internal control system also mentioned in the legislation, and it needs to be understood in very general terms. Schiffer (2009) describes in general terms the Internal control system as a set of operational, financial, personnel, accounting and other controls that are created by management to correct efficient management, compliance with internal rules, asset protection and the most accurate and precise accounting practices in society. Dvoracek (2003) writes that the Internal control system is to be viewed as the sum of interrelated tools, policies, procedures and control mechanisms. In the Czech Republic, for example, contains a definition of the Internal control system Act no. 320/2001 Coll., On financial control in public administration and amending certain laws (Financial Control Act), as amended. Internal control system to be defined as a properly configured system, it must be a grouping of related components and parts, which are gathered into a meaningful whole. Among the elements and parts must be some connection, which is precisely defined.

Internrevisionen påverkar interna och externa intressenter till företaget. Två intressenter som bland annat påverkas är företagsledningen och externrevisionen. För att internrevisionen ska ge önskad effekt är det viktigt att den håller sig objektiv gentemot företaget. Därför är det viktigt att internrevisionen inte påverkas av företagsledningens mål och incitament. Internrevision av hög kvalité kan bidra till externrevisionen, eftersom externrevisionen kan använda sig av internrevisionens arbete vid granskningen av företaget. Detta väcker vårt intresse för att utforska hur internrevisionen samverkar med företagsledningen och externrevision, samt vad internrevisionens roll är i företaget. Syftet med studien är att utifrån internrevisionens och företagsledningens perspektiv utforska hur internrevisionen samverkar med företagsledningen och externrevision. Genom att studera hur de samverkar kan en förståelse för internrevisionens roll i företaget skapas. Studien har en deduktiv ansats med inslag av induktion. Med utgångspunkt från tidigare forskning kring internrevisionens roll, samt intressent- och agentteorin, har olika faktorer som påverkar internrevisionens samverkan med företagsledningen och externrevision identifierats. För att skapa förståelse kring faktorerna utförs en kvalitativ studie baserad på semi-strukturerade intervjuer. Slutsatsen av studien är att internrevisorn och företagsledningen arbetar nära varandra och kommunicerar kontinuerligt. De strävar efter att arbeta mot samma mål för att tillsammans förbättra företagets verksamhet. Internrevisionens samverkan med externrevisionen visar att de har mest kontakt när den externa revisionen utförs, men att externrevisionen använder sig av internrevisionens arbete. Slutsatsen visar också att internrevisionens roll innebär att hålla företaget inom ramarna för interna och juridiska krav, samt att internrevisionen bidrar till en effektiv verksamhet.

The main purpose of this paper is to establish an effective framework for a junior professional starting in the role of internal auditor in this corporation. The academic part of the paper lays out the auditing function in general, its scope, the related processes and the consulting function associated with it. The empirical part consists of an audit report based on real life data prepared for Trenkwalder International AG focussing on the findings and savings potential for a subsidiary Trenkwalder Kappa People a.s. in the Czech republic. The conclusions from this analysis underline the need for and the importance of implementing internal audit functions in corporations.

The master thesis is focused on issues related to internal audit in banking companies. The first part of thesis is focused on history, development, regulation and current form of internal audit in banks. Next you can read about theoretical approaches of audit work. Audit process in practice you can see in the second part of thesis. There is an example of audit of credit card, specifically process of making loan contract, in banking company Banka, a.s. All data are illustrative.

The goal of the thesis is to explain tools and techniques used in the field of audit and compare their use in the context of internal and external audit. The theoretical part states firstly different features of both types of audit, issues of professional ethics and legal framework. Next, tools and methods of external audit are stated, as well as its goals and nature. In the subsequent chapter, the same aspects are explained for internal audit and finally, we discuss the cooperation between and comparison of the two types of audits. The practical section is focused on usage of the techniques in practice and their benefit in the form of practical experience. Real company data are used to demonstrate usage of the described techniques in practice in external and internal audit. In the final chapter, comparison of the results of both audits are stated, i.e. the auditor opinion and internal audit report which include suggestions for improvement in the audited fields.

One of the main objectives of this thesis is to present the issue of internal audit and define its corresponding place in the management of an organization. Furthermore, the goal of this thesis is to highlight the fact that human resources are one of the key success factors of an organization and, therefore, to highlight the need for a personnel audit. Last but not least objective of thesis is to create a basic idea about how personnel audit is done. The target area of this diploma thesis is the government, particularly local government. This corresponds with the structure of the thesis which is initially focused on the area of internal audit, namely in the personnel audit with its specifications applicable to the public sector. Consequently the thesis introduces the local government of Slovak Republic. Finally selected methods used in personnel audit are processed and applied directly to the Municipality of Martin.