Controlling a interní audit bank v ČR

This thesis explores the development of a comprehensive framework for controlling and internal audit systems tailored to smaller banking institutions in the Czech Republic. Its primary objective is to design a conceptual model that reflects the specific conditions of smaller banks, which typically operate with limited resources and a leaner organizational structure. The theoretical part defines and contextualizes the functions of controlling and internal audit, examines their significance in corporate governance, and situates them within the regulatory framework of the Czech National Bank as well as the broader European legislative environment. In addition, it discusses approaches to performance management and risk governance within the banking sector. The empirical part presents a proposal for an efficient and cost-effective system of controlling and internal audit, calibrated to the operational realities of smaller banks. The design builds on an analysis of current industry practices and incorporates principles of best practice. The thesis concludes with a framework intended to support the implementation or optimization of controlling and internal audit functions in smaller banks, thereby strengthening managerial effectiveness and the robustness of internal control systems.