{"id":13045,"date":"2023-04-06T00:00:00","date_gmt":"2023-04-06T00:00:00","guid":{"rendered":"http:\/\/soubory.info\/znalost\/komplexni-pruvodce-efektivnim-auditem-sestikrokovy-proces-auditu\/"},"modified":"2023-04-06T00:00:00","modified_gmt":"2023-04-06T00:00:00","slug":"komplexni-pruvodce-efektivnim-auditem-sestikrokovy-proces-auditu","status":"publish","type":"post","link":"https:\/\/soubory.info\/znalost\/komplexni-pruvodce-efektivnim-auditem-sestikrokovy-proces-auditu\/","title":{"rendered":"Komplexn\u00ed pr\u016fvodce efektivn\u00edm auditem: \u0160estikrokov\u00fd proces auditu"},"content":{"rendered":"<div class=\"articlecontent\">\n<div class=\"newlinediv\"><\/div>\n<p> Audit je d\u016fle\u017eitou sou\u010d\u00e1st\u00ed ka\u017ed\u00e9ho podniku. Jedn\u00e1 se o proces posuzov\u00e1n\u00ed p\u0159esnosti a p\u0159im\u011b\u0159enosti finan\u010dn\u00edch z\u00e1znam\u016f, kter\u00fd m\u016f\u017ee slou\u017eit k odhalov\u00e1n\u00ed podvod\u016f a chyb a tak\u00e9 k identifikaci oblast\u00ed, v nich\u017e je t\u0159eba prov\u00e9st zlep\u0161en\u00ed. Proces auditu v \u0161esti kroc\u00edch p\u0159edstavuje komplexn\u00ed r\u00e1mec pro prov\u00e1d\u011bn\u00ed efektivn\u00edho auditu. V tomto \u010dl\u00e1nku podrobn\u011b vysv\u011btl\u00edme jednotliv\u00e9 kroky. <\/p>\n<div class=\"newlinediv\"><\/div>\n<p> 1. \u00davod do \u0161estikrokov\u00e9ho procesu auditu <\/p>\n<div class=\"newlinediv\"><\/div>\n<p> \u0160estikrokov\u00fd proces auditu je systematick\u00fd p\u0159\u00edstup k posuzov\u00e1n\u00ed p\u0159esnosti a p\u0159im\u011b\u0159enosti finan\u010dn\u00edch z\u00e1znam\u016f. Pom\u00e1h\u00e1 odhalit podvody, chyby a oblasti vy\u017eaduj\u00edc\u00ed zlep\u0161en\u00ed. T\u011bchto \u0161est krok\u016f je n\u00e1sleduj\u00edc\u00edch: Ur\u010den\u00ed c\u00edl\u016f, Pl\u00e1nov\u00e1n\u00ed auditu, Shroma\u017e\u010fov\u00e1n\u00ed d\u016fkaz\u016f, Anal\u00fdza d\u016fkaz\u016f, Sd\u011blen\u00ed v\u00fdsledk\u016f a N\u00e1sledn\u00e1 opat\u0159en\u00ed k doporu\u010den\u00edm. <\/p>\n<div class=\"newlinediv\"><\/div>\n<p> 2. Ur\u010den\u00ed c\u00edl\u016f auditu <\/p>\n<div class=\"newlinediv\"><\/div>\n<p> P\u0159ed proveden\u00edm auditu je d\u016fle\u017eit\u00e9 ur\u010dit jeho c\u00edle. Jak\u00fd je c\u00edl auditu? Jak\u00e9 informace je t\u0159eba shrom\u00e1\u017edit? Jak\u00e9 oblasti podnik\u00e1n\u00ed by m\u011bly b\u00fdt prov\u011b\u0159eny? Tyto ot\u00e1zky mohou pomoci ur\u010dit rozsah auditu a zajistit, aby byly vhodn\u011b p\u0159id\u011bleny pot\u0159ebn\u00e9 zdroje. <\/p>\n<div class=\"newlinediv\"><\/div>\n<p> 3. Pl\u00e1nov\u00e1n\u00ed auditu <\/p>\n<div class=\"newlinediv\"><\/div>\n<p> Po ur\u010den\u00ed c\u00edl\u016f auditu je dal\u0161\u00edm krokem pl\u00e1nov\u00e1n\u00ed auditu. To zahrnuje ur\u010den\u00ed, jak\u00e9 d\u016fkazy je t\u0159eba shrom\u00e1\u017edit, koho je t\u0159eba vyslechnout a jak\u00e9 dokumenty je t\u0159eba prov\u011b\u0159it. D\u016fle\u017eit\u00e9 je tak\u00e9 stanovit \u010dasov\u00fd pl\u00e1n, aby audit prob\u011bhl efektivn\u011b. <\/p>\n<div class=\"newlinediv\"><\/div>\n<p> 4. Shroma\u017e\u010fov\u00e1n\u00ed d\u016fkaz\u016f <\/p>\n<div class=\"newlinediv\"><\/div>\n<p> T\u0159et\u00edm krokem procesu auditu je shroma\u017e\u010fov\u00e1n\u00ed d\u016fkaz\u016f. To zahrnuje shroma\u017e\u010fov\u00e1n\u00ed dokument\u016f, rozhovory se zam\u011bstnanci a zkoum\u00e1n\u00ed z\u00e1znam\u016f. Shrom\u00e1\u017ed\u011bn\u00e9 d\u016fkazy by m\u011bly odpov\u00eddat c\u00edl\u016fm auditu a m\u011bly by b\u00fdt pe\u010dliv\u011b zdokumentov\u00e1ny. <\/p>\n<div class=\"newlinediv\"><\/div>\n<p> 5. Anal\u00fdza d\u016fkaz\u016f <\/p>\n<div class=\"newlinediv\"><\/div>\n<p> Po shrom\u00e1\u017ed\u011bn\u00ed d\u016fkaz\u016f je t\u0159eba je analyzovat. To zahrnuje zkoum\u00e1n\u00ed d\u016fkaz\u016f s c\u00edlem ur\u010dit, zda jsou p\u0159esn\u00e9 a \u00fapln\u00e9. D\u016fkazy je t\u0159eba porovnat s c\u00edli auditu a zaznamenat p\u0159\u00edpadn\u00e9 nesrovnalosti. <\/p>\n<div class=\"newlinediv\"><\/div>\n<p> 6. Sd\u011blen\u00ed v\u00fdsledk\u016f <\/p>\n<div class=\"newlinediv\"><\/div>\n<p> Po anal\u00fdze d\u016fkaz\u016f by m\u011bly b\u00fdt v\u00fdsledky sd\u011bleny p\u0159\u00edslu\u0161n\u00fdm stran\u00e1m. To zahrnuje auditorsk\u00fd t\u00fdm, \u0159\u00eddic\u00ed t\u00fdm a dal\u0161\u00ed z\u00fa\u010dastn\u011bn\u00e9 strany. V\u00fdsledky by m\u011bly b\u00fdt prezentov\u00e1ny v uspo\u0159\u00e1dan\u00e9m a snadno srozumiteln\u00e9m form\u00e1tu. <\/p>\n<div class=\"newlinediv\"><\/div>\n<p> 7. N\u00e1sledn\u00e9 kroky v n\u00e1vaznosti na doporu\u010den\u00ed <\/p>\n<div class=\"newlinediv\"><\/div>\n<p> Po sd\u011blen\u00ed v\u00fdsledk\u016f je d\u016fle\u017eit\u00e9 nav\u00e1zat na p\u0159\u00edpadn\u00e1 doporu\u010den\u00ed. To zahrnuje p\u0159ijet\u00ed p\u0159\u00edpadn\u00fdch n\u00e1pravn\u00fdch opat\u0159en\u00ed a proveden\u00ed v\u0161ech navr\u017een\u00fdch zm\u011bn. N\u00e1sledn\u00e9 kroky v souvislosti s doporu\u010den\u00edmi pom\u00e1haj\u00ed zajistit, aby byl proces auditu \u00fa\u010dinn\u00fd a aby byly \u0159e\u0161eny v\u0161echny zji\u0161t\u011bn\u00e9 probl\u00e9my. <\/p>\n<div class=\"newlinediv\"><\/div>\n<p> 8. P\u0159\u00ednosy zaveden\u00ed procesu auditu <\/p>\n<div class=\"newlinediv\"><\/div>\n<p> \u0160estikrokov\u00fd proces auditu je \u00fa\u010dinn\u00fdm r\u00e1mcem pro posuzov\u00e1n\u00ed p\u0159esnosti a p\u0159im\u011b\u0159enosti finan\u010dn\u00edch z\u00e1znam\u016f. Pom\u00e1h\u00e1 odhalit podvody, chyby a oblasti vy\u017eaduj\u00edc\u00ed zlep\u0161en\u00ed. Nav\u00edc poskytuje komplexn\u00ed p\u0159\u00edstup k auditu, kter\u00fd m\u016f\u017ee pomoci zlep\u0161it celkovou efektivitu podniku.  <\/p><\/div>\n<div class=\"questions\">\n<div class=\"questionstitle\">FAQ<\/div>\n<div class=\"question\">\n<div class=\"qtitle\"> Jak\u00e9 jsou f\u00e1ze procesu auditu?<\/div>\n<p> \u00dakolem auditora je prov\u011b\u0159it \u00fa\u010detn\u00ed z\u00e1v\u011brku organizace a zajistit, aby neobsahovala v\u00fdznamn\u00e9 nespr\u00e1vnosti. Proces auditu se skl\u00e1d\u00e1 ze \u010dty\u0159 hlavn\u00edch f\u00e1z\u00ed: <\/p>\n<div class=\"newlinediv\"><\/div>\n<p> 1. Pl\u00e1nov\u00e1n\u00ed: Auditor vypracuje pl\u00e1n auditu, kter\u00fd vymezuje rozsah a c\u00edle auditu. <\/p>\n<div class=\"newlinediv\"><\/div>\n<p> 2. Testov\u00e1n\u00ed: Auditor provede testy \u00fa\u010detn\u00ed z\u00e1v\u011brky organizace a souvisej\u00edc\u00edch kontrol. <\/p>\n<div class=\"newlinediv\"><\/div>\n<p> 3. Pod\u00e1v\u00e1n\u00ed zpr\u00e1v: Auditor vypracuje zpr\u00e1vu, kter\u00e1 shrnuje zji\u0161t\u011bn\u00ed auditu. <\/p>\n<div class=\"newlinediv\"><\/div>\n<p> 4. N\u00e1sledn\u00e1 opat\u0159en\u00ed: Auditor sleduje organizaci, zda byla p\u0159ijata n\u00e1pravn\u00e1 opat\u0159en\u00ed k odstran\u011bn\u00ed nedostatk\u016f zji\u0161t\u011bn\u00fdch b\u011bhem auditu.  <\/p>\n<\/div>\n<div class=\"question\">\n<div class=\"qtitle\"> Jak\u00fdch je 7 auditorsk\u00fdch postup\u016f?<\/div>\n<p> Existuje sedm z\u00e1kladn\u00edch auditorsk\u00fdch postup\u016f: <\/p>\n<div class=\"newlinediv\"><\/div>\n<p> Dotazov\u00e1n\u00ed: Kladen\u00ed ot\u00e1zek veden\u00ed a dal\u0161\u00edm osob\u00e1m v organizaci s c\u00edlem z\u00edskat p\u0159edstavu o organizaci, jej\u00edch obchodn\u00edch \u010dinnostech a vnit\u0159n\u00edch kontrol\u00e1ch. <\/p>\n<div class=\"newlinediv\"><\/div>\n<p> Pozorov\u00e1n\u00ed: Sledov\u00e1n\u00ed \u010dinnost\u00ed prob\u00edhaj\u00edc\u00edch v organizaci s c\u00edlem z\u00edskat p\u0159edstavu o organizaci, jej\u00edch obchodn\u00edch \u010dinnostech a vnit\u0159n\u00edch kontrol\u00e1ch. <\/p>\n<div class=\"newlinediv\"><\/div>\n<p> Inspekce: Prov\u011b\u0159ov\u00e1n\u00ed dokument\u016f a z\u00e1znam\u016f s c\u00edlem z\u00edskat p\u0159edstavu o organizaci, jej\u00edch obchodn\u00edch \u010dinnostech a vnit\u0159n\u00edch kontrol\u00e1ch. <\/p>\n<div class=\"newlinediv\"><\/div>\n<p> Testov\u00e1n\u00ed: Prov\u00e1d\u011bn\u00ed test\u016f transakc\u00ed, proces\u016f a kontrol s c\u00edlem posoudit \u00fa\u010dinnost vnit\u0159n\u00edch kontrol a z\u00edskat d\u016fkazy o p\u0159esnosti a \u00faplnosti finan\u010dn\u00edch \u00fadaj\u016f. <\/p>\n<div class=\"newlinediv\"><\/div>\n<p> Analytick\u00e9 postupy: Porovn\u00e1v\u00e1n\u00ed finan\u010dn\u00edch \u00fadaj\u016f s jin\u00fdmi \u00fadaji (nap\u0159. odv\u011btvov\u00fdmi normami) za \u00fa\u010delem zji\u0161t\u011bn\u00ed neobvykl\u00fdch trend\u016f nebo vztah\u016f, kter\u00e9 mohou nazna\u010dovat potenci\u00e1ln\u00ed probl\u00e9my. <\/p>\n<div class=\"newlinediv\"><\/div>\n<p> Rozhovory: Rozhovory se zam\u011bstnanci, veden\u00edm a dal\u0161\u00edmi osobami v organizaci s c\u00edlem z\u00edskat p\u0159edstavu o organizaci, jej\u00edch obchodn\u00edch \u010dinnostech a vnit\u0159n\u00edch kontrol\u00e1ch. <\/p>\n<div class=\"newlinediv\"><\/div>\n<p> Prov\u011brka p\u0159edchoz\u00edch audit\u016f: Prov\u011brka pr\u00e1ce jin\u00fdch auditor\u016f (nap\u0159. pr\u00e1ce intern\u00edch auditor\u016f) s c\u00edlem z\u00edskat p\u0159edstavu o organizaci, jej\u00edch obchodn\u00edch \u010dinnostech a vnit\u0159n\u00edch kontrol\u00e1ch.<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Audit je d\u016fle\u017eitou sou\u010d\u00e1st\u00ed ka\u017ed\u00e9ho podniku. Jedn\u00e1 se o proces posuzov\u00e1n\u00ed p\u0159esnosti a p\u0159im\u011b\u0159enosti finan\u010dn\u00edch z\u00e1znam\u016f, kter\u00fd m\u016f\u017ee slou\u017eit k odhalov\u00e1n\u00ed podvod\u016f a chyb a tak\u00e9 k identifikaci oblast\u00ed, v nich\u017e je t\u0159eba prov\u00e9st zlep\u0161en\u00ed. Proces auditu v \u0161esti kroc\u00edch p\u0159edstavuje komplexn\u00ed r\u00e1mec pro prov\u00e1d\u011bn\u00ed efektivn\u00edho auditu. V tomto \u010dl\u00e1nku podrobn\u011b vysv\u011btl\u00edme jednotliv\u00e9 kroky. 1. &#8230; <a title=\"Komplexn\u00ed pr\u016fvodce efektivn\u00edm auditem: \u0160estikrokov\u00fd proces auditu\" class=\"read-more\" href=\"https:\/\/soubory.info\/znalost\/komplexni-pruvodce-efektivnim-auditem-sestikrokovy-proces-auditu\/\" aria-label=\"\u010c\u00edst v\u00edce o Komplexn\u00ed pr\u016fvodce efektivn\u00edm auditem: \u0160estikrokov\u00fd proces auditu\">\u010c\u00edst d\u00e1l<\/a><\/p>\n","protected":false},"author":2069,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-13045","post","type-post","status-publish","format-standard","hentry","category-ucetnictvi-a-ucetnictvi"],"_links":{"self":[{"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/posts\/13045","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/users\/2069"}],"replies":[{"embeddable":true,"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/comments?post=13045"}],"version-history":[{"count":0,"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/posts\/13045\/revisions"}],"wp:attachment":[{"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/media?parent=13045"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/categories?post=13045"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/tags?post=13045"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}