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Lecturer(s)
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Moravcová Jana, Ing. Ph.D.
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Course content
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Enterprise as a system, enterprise processes and operations. Definition, mission and role of audit, its forms and connections. Standards, norms and directives in audit. Risk and control and management mechanism. Tools technics and performance of auditor work. Financial audit. Internal audit. Sectional audits (quality management, environmental management, informatic audit). Position of auditor as employees and position audit of business. Audit in public sector.
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Learning activities and teaching methods
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Monologic (reading, lecture, briefing), Dialogic (discussion, interview, brainstorming), Work with text (with textbook, with book), Methods of individual activities, Skills training
- Contact teaching
- 30 hours per semester
- Term paper
- 10 hours per semester
- Preparation for a credit (assessment)
- 10 hours per semester
- Preparation for an exam
- 20 hours per semester
- Home preparation for classes
- 10 hours per semester
- Independent critical reading
- 5 hours per semester
- Preparation of a presentation (report)
- 5 hours per semester
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Learning outcomes
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The objective of the course is to get up knowledge on audit, its use in different forms in the improvement process of enterprise management; to obtain skills in selected techniques of auditing; to understand the meaning and role of audit as a systematic methodical approach at achieving of enterprise aims.
A student can describe an enterprise as a system, as well the position of audit there; she/he can consider risk in the auditor activity right. She/he can work with relevant norms and standards; use selected auditing techniques. She/he understand connections among different forms of audit, its implementation in public and private sectors.
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Prerequisites
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Assessment methods and criteria
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Oral examination, Written examination, Home assignment evaluation, Student performance assessment
Attendance at seminars is obligatory, as well as a completion and presentation of the seminar paper on a given topic.
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Recommended literature
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ČNI. Směrncie pro audtování systému managementu jakosti ČSN EN ISO 19 011.
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DVOŘÁČEK, Jiří. Audit podniku a jeho operací. Praha, 2005. ISBN C.H.Beck.
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GRASSEOVÁ, M. Procesní řízení ve veřejném i soukromém sektoru . Praha, 2007. ISBN C-Press.
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KAČR. Auditorské směrnice.
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KRÁLÍČEK, V. Vnější a vnitřní kontrola z pohledu managementu. Praha: Wolters Kluwer, 2014.
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ŘEPA,V. Podnikové procesy, procesní řízení a modelování . Praha, 2006. ISBN Grada Publishing.
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