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Lecturer(s)
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Course content
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Basic concepts - good governance, internal management and control, risks, audit and its types, fraudulent behaviour. Models of management and control in an organisation. 3 Bands of Defence model - division for control and audit functions in an organisation. Risk management as a management tool. Application of the concept of risk assessment in audit practice. Types of audits, tools, techniques and performance of audit practice. The role of internal audit in the company. Role of external audit in the company. Risk indicators of fraudulent behaviour and their use in audit practice.
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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)
- Individual project
- 25 hours per semester
- Contact teaching
- 39 hours per semester
- Data/material collection
- 15 hours per semester
- Preparation of a presentation (report)
- 12 hours per semester
- Home preparation for classes
- 20 hours per semester
- Preparation for a credit (assessment)
- 4 hours per semester
- Preparation for an exam
- 35 hours per semester
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Learning outcomes
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The aim of the course is to familiarize students with the basic issues of management and administration of the organization, risk management and audit in the organization.
A student who has successfully completed the course can: assess the quality of an organisation's management processes and governance; assess the effectiveness of risk management processes and the effectiveness of control mechanisms within the organisation; assess the efficiency and cost-effectiveness of individual operations and their compliance with legislation; identify the risks that have a potential impact on the achievement of the set objectives and assess the adequacy of their management and control. A student who has successfully completed the course will be able to: set up control and management processes within an organisation; effectively assess the possibility of fraud. A student who has successfully completed the course is able to: communicate clearly and persuasively to professionals and the wider public their own professional opinions regarding control and audit procedures within an organisation.
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Prerequisites
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unspecified
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Assessment methods and criteria
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Written examination, Home assignment evaluation
Credit: on the basis of active participation in seminars in the minimum extent according to the faculty regulation, written test. Examination: oral or written.
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Recommended literature
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ČNI.:. Směrnice pro auditování systému managementu jakosti ČSN EN ISO 19 011..
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KAČR.:. Auditorské směrnice..
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KRÁLÍČEK, J., MOLÍN, V.:. Vnější a vnitřní kontrola z pohledu managementu: Praha: Wolters Kluwer, 2014.
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KRÁLÍČEK, V.:. Zákon o auditorech. 3. vyd. Praha: Wolters Kluwer. 2017..
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KRANECOVÁ, J. Komentář k zákonu o finanční kontrole ve veřejné správě. Plzeň: Vydavatelství a nakladatelství Aleš Čeněk, 2021. .
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MÜLLEROVÁ, L. KRÁLÍČEK, V.:. Auditing. Praha: Oeconomica, 2020.
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MÜLLEROVÁ, L. KRÁLÍČEK, V.:. Auditing pro manažery. 3. vyd. Praha: Wolters Kluwer. 2017..
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MÜLLEROVÁ, L., ŠINDELÁŘ, M.:. Účetnictví, daně a audit v obchodních korporacích. Praha: Grada. 2016.
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ÚZ č. 1347.:. Účetnictví podnikatelů, audit. Praha: Sagit. 2020..
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