Vnitřní kontrolní systém v aplikaci vybrané účetní jednotky

The thesis deals with the internal control system from the perspective of the selected accounting unit. It focuses mainly on the system of internal controls according to the COSO, the subscription of the COBIT system, the definition of internal and external audit, the differences between them and the importance of internal controls in particular in the field of external (statutory) audit. In the application part, it applies theoretical knowledge and schemes to the accounting entity. The main aim of the thesis is to analyse the internal control system of the unit and to propose solutions to its shortcomings, from which the similar types of entities can draw.