The thesis is focused on the internal control system and its application in the contributory organization (a school facility). Currently, these organizations suppressed internal control system to the background despite the legal obligation of its introduction. The thesis is divided in a theoretical part, which is focused on the theory of the internal control system, and the reasons, why it is important to monitor the internal control system in educational institutions. In the practical part of the thesis the internal control system of the model contributory organization (school facility) will be evaluated and adjustments of the current state will be suggested. The main purpose of the thesis is to prove that the contributory organizations are not able to guarantee either the accuracy of internal control or its observance. The second purpose of the thesis is to prove that even controlling institutions do not follow or check internal control system as a complex problem.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:199278 |
| Date | January 2013 |
| Creators | Leksová, Iva |
| Contributors | Králíček, Vladimír, Takáčová, Hana |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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