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In the theoretic part are described basic principals and methods of external and internal audit. First is defined the term, second is described historical development, legal regulations and operating techniques of audit. At the end is described output of the audit -- audit report. In the whole theoretic part are mentioned main similarities and differences between external and internal audit. In the application part is made external audit of the concrete company for the year 2009. The data are taken from the annual report of the company. It is followed by description of internal checks, which company does periodically. Last part is audit of financial situation. There are used indexes of financial analysis to evaluate the financial health of the company. Recommendation how to improve current situation are given based on this background.

This master’s thesis identifies current marketing processes and tools of cafe Caffe Marco. After that the analyses of the evolution of the external and internal environment are realized and proposed relevant marketing strategy based on researches and analyses. The proposed actions are fully reflected in the measures in related parts of organizational and financial character, and the key factors for successful implementation of the proposed measures are set.