Analysis of the status and quality of internal audit in selected organizations

10th International Symposium Machine and Industrial Design in Mechanical Engineering

工业技术;机械制造

Stihavková, E.^1

J. E. Purkyne University in Usti Nad Labem, Faculty of Mechanical Engineering, Pasteurova 3334/7, Usti nad Labem

400 01, Czech Republic^1

关键词: High quality;    Internal audit;    Internal auditing;    Secondary researches;    Technical standards;   

Others  :  https://iopscience.iop.org/article/10.1088/1757-899X/393/1/012115/pdf
DOI  :  10.1088/1757-899X/393/1/012115

学科分类：工业工程学

来源: IOP

【 摘 要 】

The paper deals with the role position and quality of internal audit in selected Czech organizations. Describes option for access to internal audit, the role and status of internal audit in an organization. In the next section, she addresses the Three Line of Defence model with the requirements of a high-quality internal auditing team, analyses the level of communication and reporting by both the internal auditor and the audited system. In conclusion, the paper provides an overview of the staffing capacity of internal audits. The method of collecting information is secondary research. The papers are use in the field of internal audits in selected organizations, internal technical standards, expert studies and reports published on the Internet. The aim of the paper is to get acquainted with the current state and level of internal audit.