Porovnání externího a interního auditu - úvod do problematiky

This bachelor's thesis deals with the basic specification of external and internal audit. It compares external and internal audit in terms of definitions, objectives, subject, function and users, as well as independence, ethics, regulation, audit risk and auditor's report. This thesis focuses on relations and cooperation between external and internal auditors according to the Professional Practices Framework and International Standard on Auditing ISA 610th. It introduces the results of a survey conducted among six senior external auditors of three major auditing companies and the internal auditor of medium size bank.