Interní audit v teorii a praxi

This thesis deals with the issue of internal audit in the context of theoretical frameworks and its practical application. The main objective of the thesis is to assess the compliance of a selected audit engagement with the requirements of the Global Internal Audit Standards and to identify potential discrepancies between theory and practice, including their underlying causes. The theoretical part of the thesis defines the basic concepts of internal audit, its role within an organization, the Three Lines Model, and the requirements arising from the Global Internal Audit Standards. The practical part focuses on the analysis of a specific audit engagement, which was systematically compared with selected standards. Based on the analysis, it was found that internal audit within the company achieves only partial compliance with the standards. Deficiencies were identified mainly in the areas of methodological framework, planning, and organizational setup of internal audit.