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This work focuses on monitoring processes in the technical inspection station due to the safety of motor vehiclestraffic. It deals with the comparison of existing inspection tasks set by the Ministry of Transport and the actual implementation of these tasks in technical inspection station. It suggests possible innovation in technical inspections of vehicles in the technical inspection station and the settlement of claims within the insurance companies.

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This paper is about Sarbanes-Oxley Act that was passed in response to the financial scandals such as Enron and WorldCom. SOX created organization PCAOB that has 6 auditing standards in its portfolio. My thesis is aim at Auditing standard no. 5. IBM was also affected by this law and so the thesis is focused on internal controls, testing and quarterly certification. At the end, there is a part about the relationship between IBM and its customers who are under this law as well.

The diploma thesis deals with the issue of legal regulation of air protection against air pollution from unlisted sources. Unlisted sources are a group of stationary sources, that are not listed in Annex 2 of Act No. 201/2012 Coll., On air protection. It is a diverse group of minor sources of air pollution, which are generally subject to softer regulation than the sources listed. On one hand, unlisted sources are less polluting than listed sources, but on the other hand, their number is much higher. In total, they are even the largest polluters in terms of emissions of some substances. Unlisted sources can be divided into combustion and non-combustion sources. With regards to their frequency, the subject of the paper is mainly unlisted combustion sources. A typical example of such unlisted source is a solid fuel boiler designed to heat a building. The first part of the thesis focuses on air protection in general and its subject is also an explanation of how the sources of air pollution are divided. In the second part, the system of instruments of regulation of unlisted sources is described. The thesis aims to outline the possibilities of their practical application and to assess their impact on the state of the air. The third part contains the liability and supervision in field of air protection...

The diploma thesis is about management control system. The first part contains the analysis of the subject, the factors, components and tools of management control. In the second part is about the difference of management control in profit and non-profit organizations.

Over the last few decades, organizations have become increasingly dependent on information technology for the support of their business processes. IT has brought many benefits to the operations of organizations, as well as new risks. Internal control systems implemented to mitigate business risks thus needed to be extended to include a new group of IT controls. One of the areas of business operations that has been strongly associated with IT since the beginning of its widespread use is accounting. This master's thesis examines the effect of IT controls on financial statements of an organization as well as an audit of these financial statements. Principal aim of this thesis is to identify a set of IT controls relevant for a statutory audit. Emphasis is placed on controls covering the areas of information security, computer operations and change management related to information systems. A secondary aim is an analysis of control weaknesses (their nature and frequency of occurence) noted in the presented set of IT controls in a sample of statutory audits conducted in the last four years. For the most common control weaknesses, risks as well as possible causes are discussed and recommendations for improvement are provided.

Diploma thesis aims to clarify necessity of the use of IS audit in the financial audit and to identify the main areas of IS audit, which are necessary to focused during the financial audit. IS Audit is a developing area, but it is not always taken as a natural part of the financial audit. The first part summarizes the theoretical knowledge of the financial audit and the audit of information systems. The second part describes the links between these two types of audit, the reasons why i tis necessary to involve the IS audit into the financial audit and the method of tis involving. In the end, there is an output of IS audit performed within the financial audit on the basis of the identified areas.

The thesis focuses on a characterization of an integrated method of enterprise management called GRC (Governance, Risk management & Compliance), a description of its components in a relation to the enterprise management and explores software tools dedicated to support this approach to the management. The thesis gives examples of some of the most significant frameworks for the management of GRC's components and illustrates a real life use of this method on an example of two Czech companies.