Interní audit ve vybrané orgnizaci

Master’s thesis deals with the issue of internal audit in an organization operating in the financial markets. The aim of the thesis is to demonstrate the activities of the internal audit department through a practical example, identify challenges for a small audit team in relation to professional standards, and formulate recommendations for improvement. The thesis is divided into theoretical and practical parts. The theoretical part describes the basic concepts and principles related to internal audit. In the practical part, a real company is presented, on which the activities of internal audit in practice are shown, such as the position of internal audit in the company, approaches to risk assessment and audit planning, methodologies for evaluating audits and audit recommendations, and the organization of the internal control system. The thesis is based on real data and documents, although the company is fictitiously named XY. The thesis reveals that the small audit team of company XY faces challenges in relation to quality assessment standards, ongoing professional development and coordination, and reliance. The greatest challenge is limited and often insufficient human resource capacity. It is recommended to expand the team and support the possibility of co-sourcing, which can be seen as the future of internal audit