Vyhodnocení efektivity interních kontrol ve vybraném podniku

The topic of the bachelor’s thesis are internal control systems within a company. In the theoretical part—along with the Wells Fargo’s fake accounts scandal serving as an illustrative example—the thesis explains key principles related to the functioning of internal control mechanisms. The practical part focuses on the analysis of internal controls in a specific company and evaluates their relevance and effectiveness within its business operations. Sensitive information about the company has been anonymized to preserve trade secrecy. Special attention is given to clearly depicting processes and the impact of control mechanisms on the preparation and credibility of audited financial statements, with regard to compliance with legal and accounting regulations, and protection against significant errors and fraud. The design of the controls is analyzed based on the current literature. The implementation of the controls is analyzed in accordance with the standard AS 2201. The analysis serves to create a strategic evaluation based on the assessment of achieved results and the formulation of recommendations. This thesis has been developed as a model example of an internal control system analysis in a company.