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

Master's thesis is referring the importance and requirement of internal audit in middle sized enterprises. It summarizes theoretical basis for the implementation of internal audit's profession and its legislative environment. Thesis is focused on the analysis of the processes of administration and record keeping of leasing agreements in corporation. Based on the analysis, solutions and measures concerning internal controls are proposed. Goal of the Master's thesis is to refer the importance of establishing and evaluation of the internal control processes. Subject of internal audit are not only non-functioning processes but also internal controls, which can be well established and functioning but management has no feedback about their efficiency.

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.

The thesis deals with the internal audit and controlling and with implementation of these two disciplines in practise. Thesis is divided into two parts. The theoretical part deals with the definition of internal audit and controlling, describes the history, definitions, tools and the roles of these two disciplines. The practical part is focused on individual section of company and their evaluation based on the results of internal audit and controlling of information system.

No description available.

The following is a conceptual study that seeks to bring together the Innovation System concept and the internal audit profession to develop a universal and transferable audit framework that aims to test organizational compliance against established internal controls and audit criteria. For this study, the literature surrounding innovation systems was reviewed in order to uncover internal controls within the system that public sector organizations such as governments are responsible for implementing. Findings from the literature review were then validated through consultation with innovation leaders in the Canadian federal government; they also 'contextualized' the findings within the Canadian federal public sector. Additional internal controls and audit criteria were identified through a content analysis of a sample of 11 internal audits conducted by Government of Canada departments and agencies. The internal controls derived from these sources were the basis for developing audit criteria that could be tested for each of the internal controls respectively. The Innovation System internal controls identified within this study were governance, monitoring, strategic decision-making, and oversight; stakeholder/actor interactions and knowledge and information exchange/flows; supporting policy and funding; incentives for private investment and adoption of innovation; and intellectual property rights. A total of 60 audit criteria were created and included in the comprehensive audit framework at the end of this study.

No / The purpose of this paper is to provide a conceptual framework that helps to investigate how the internal audit function (IAF) responds to both the introduction of the control logic of Enterprise Resource Planning (ERP) systems, and corporate governance’s (CG) institutional pressures. Furthermore, the paper aims to articulate the concurrence between the external pressures of CG and internal control logic of ERP systems. The paper presents a review of the normative literature pertaining to the increase in significance of CG in the light of the worldwide economic crisis. The paper highlights a literature gap related to the lack of studies focusing on the impact of ERP systems implementation on the IAF practices. The authors articulate institutional theory to formulate a conceptual framework that explains the reciprocal interplay between the macro external governance pressures, micro internal institutional logics inscribed in the ERP systems and their effect on IAF practices and structure within organisations. The paper is conceptual in nature and therefore the proposed framework will be subsequently validated using a qualitative research approach in future research. The conceptual framework would offer the internal auditors some strategies for enabling adaptation to the different internal and external pressures. Also the paper provides a platform for research community to investigate the influence of CG and ERP systems implementation on IAF adaptation. The paper provides a clearer articulation of the various constructs that affect the IAF, which has gained great attention for assuring good CG.

Tyrimo objektas – vidaus auditas įmonėse. Tikslas – išanalizavus įmonių vidaus audito teorinius ir praktinius ypatumus, nustatyti problemas, bei pasiūlyti jų sprendimo būdus ir tobulinimo kryptis. Darbo uždaviniai. Nustatytam tikslui pasiekti, sprendžiami tokie uždaviniai: • išnagrinėti vidaus audito sampratą ir nustatyti jos kitimą; • išnagrinėti vidaus audito tikslus bei uždavinius; • išanalizuoti vidaus audito etapų nuoseklumą ir naudotinas audito procedūras; • Kauno įmonėse atlikti empirinį tyrimą, siekiant nustatyti vidaus audito praktines problemas, bei išsiaiškinti vidaus audito atlikimo etapus bei procedūras; • pateikti problemų sprendimo būdus ir pasiūlymus vidaus audito procesui tobulinti. Tyrimo metodai: mokslinės ir ekonominės literatūros analizė ir sintezė, loginė analizė, palyginimas, anketinė apklausa, grafinis vaizdavimas. Išanalizavus vidaus audito teoriją, bei atlikus praktinį tyrimą, nustatytos ir išanalizuotos šios srities problemos, bei pateikti jų sprendimo būdai ir pasiūlymai vidaus audito procesui tobulinti. / Research object is internal audit in company. Research aim is to analyze theoretical and practical internal audit peculiarity, to identify the problems and offer the solutions and development ways of internal audit. Objectives. To achieve the aim we have to solve these objectives: • To analyze the conception of internal audit and its variation. • To research inter audit aims and objectives; • To analyze internal audit stages consistency and useful procedures; • To make empirical research in companies of Kaunas, in purpose to determine practical problems and to clear internal audit stages and procedures in the companies; • To identify decisional ways of defined problems and give the improvement proposals for internal audit process. The methods of the research: scientific and normative literature analyzes, logical analyzes, syntheses, comparison, questionnaire survey, graphical representation. After analyzing internal audit theory, and making practical research, it was defined and analyzed internal audit problems, and given decisional ways of defined problems and improvement proposals for internal audit process.

Vidaus kontrolė yra sistema su bendra įmonės kultūra ir individualia kontrolės veikla, kurią atlieka kiekvienas įmonės darbuotojas, vadovams vadovaujant bei vidaus auditui prižiūrint. Tuo tarpu vidaus audito tikslas - prižiūrėti vidaus kontrolės sistemą ir siekti, kad sistema funkcionuotų kuo ekonomiškiau, efektyviau ir rezultatyviau. 2003 metais, priėmus Lietuvos Respublikos vietos savivaldos įstatymo pakeitimo įstatymą, sukurta teisinė bazė nuo 2004 m. sausio 1 d. įdiegti savivaldybėse vidaus ir išorės audito sistemą. Steigiama centralizuota savivaldybės vidaus audito tarnyba. Darbo pagrindinis tikslas - atlikti vidaus kontrolės ir vidaus audito Utenos apskrities savivaldybėse lyginamąją analizę, pateikti išvadas ir rekomendacijas vidaus kontrolės ir vidaus audito sistemų tobulinimui. Šiam tikslui pasiekti buvo atliktas tyrimas Utenos apskrities savivaldybėse. Nagrinėtos sritys: CVAT darbo organizavimas, SVAT darbo planavimas, vidaus audito atlikimas, vidaus audito ataskaitos, CVAT personalo ištekliai, CVAT darbuotojų kvalifikacijos tobulinimas. Pagal vienodus kriterijus atlikus lyginamąją analizę, padaryta išvada, kad daugelyje Utenos apskrities savivaldybių CVAT akivaizdus darbuotojų trūkumas, daugelyje VAT nesuformuotos tarnybos. Atlikto tyrimo gauti rezultatai iš dalies leido patvirtinti darbo pradžioje iškeltą hipotezę “Vidaus kontrolės ir vidaus audito sistemos Utenos apskrities savivaldybėse yra silpnos”. / Internal control is a system with a common enterprise's culture and individual control activity, which is being fulfiled by each worker, directed by the head and supervised by internal audit. Meanwhile, the aim of the internal audit is to supervise control system and try to achieve the system to functionate more economical way, more effective and resultant. In 2003, when was passed the amendment the law of the Republic of Lithuania on local self- government, was introduced legislation to spread internal and external audit system in local governments from 1 January, 2004. Establishing centralized local government's internal audit service. The main aim of the work - to carry out internal control's and internal audit's comparable analysis in Utena's district local governments, to present conclusions and recomendations for inprovement of internal control and internal audit systems. To reach this aim there was caried out research in Utena's district governments. Investigated fields: work organisation of the centralized internal audit service, centralized internal audit service's work layout, internal audit perfomance, internal audit reports, centralized internal audit service's staff sources, centralized internal audit service's workers' qualification improvement. After was made comparable analysis according to same criterions, drawn a conclusion, which says that in many Utena's district governments centralized internal audit service's obvious shortage of workers, in many... [to full text]

This diploma paper is focused on the problems of internal audits. The goal of the paper is to inform readers on the profession of the internal auditor. The paper is divided into two parts. In the first part background information is provided on the origin and development of the auditor profession, kinds of audit, and the relationship between external and internal audits. Next in this part is an overview of the internal audit; namely its development, requirements on the person of the internal auditor, law concerning internal audits in the Czech Republic and the procedures of internal auditing starting with risk analysis, planning and realization of the internal audit and concluding with the reporting of results and assessment of the internal audit. In the second part a case study is provided of an internal audit at the Ministry of Education. In this part I describe the history of the department, and an internal audit of the department - its position and individual results accomplished by the internal audit.