{"id":16041,"date":"2023-05-01T17:44:41","date_gmt":"2023-05-01T17:44:41","guid":{"rendered":"http:\/\/soubory.info\/znalost\/?p=16041"},"modified":"2023-05-01T17:44:41","modified_gmt":"2023-05-01T17:44:41","slug":"zasadni-role-vnitrnich-kontrol-pri-sestavovani-ucetni-zaverky","status":"publish","type":"post","link":"https:\/\/soubory.info\/znalost\/zasadni-role-vnitrnich-kontrol-pri-sestavovani-ucetni-zaverky\/","title":{"rendered":"Z\u00e1sadn\u00ed role vnit\u0159n\u00edch kontrol p\u0159i sestavov\u00e1n\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky"},"content":{"rendered":"<div class=\"articlecontent\">\n<div class=\"newlinediv\"><\/div>\n<p> Vnit\u0159n\u00ed kontroly jsou postupy nebo syst\u00e9my, kter\u00e9 jsou zavedeny za \u00fa\u010delem zaji\u0161t\u011bn\u00ed p\u0159esnosti, spolehlivosti a bezpe\u010dnosti finan\u010dn\u00edch informac\u00ed. Tento \u010dl\u00e1nek vysv\u011btl\u00ed, pro\u010d jsou tyto kontroly d\u016fle\u017eit\u00e9 a jak pom\u00e1haj\u00ed vytv\u00e1\u0159et spolehliv\u00fd syst\u00e9m finan\u010dn\u00edho v\u00fdkaznictv\u00ed. <\/p>\n<div class=\"newlinediv\"><\/div>\n<div id=\"title2\" class=\"title\">\u00da\u010del vnit\u0159n\u00edch kontrol<\/div>\n<p> Vnit\u0159n\u00ed kontroly vytv\u00e1\u0159ej\u00ed r\u00e1mec pro efektivn\u00ed syst\u00e9m finan\u010dn\u00edho v\u00fdkaznictv\u00ed. Pom\u00e1haj\u00ed chr\u00e1nit majetek, p\u0159edch\u00e1zet podvod\u016fm a zaji\u0161\u0165ovat spolehlivost a p\u0159esnost finan\u010dn\u00edch informac\u00ed. Pom\u00e1haj\u00ed tak vytv\u00e1\u0159et prost\u0159ed\u00ed d\u016fv\u011bry a jistoty v proces finan\u010dn\u00edho v\u00fdkaznictv\u00ed. <\/p>\n<div class=\"newlinediv\"><\/div>\n<div id=\"title3\" class=\"title\">P\u0159\u00ednosy vnit\u0159n\u00edch kontrol<\/div>\n<p> Vnit\u0159n\u00ed kontroly pom\u00e1haj\u00ed zajistit p\u0159esnost a spolehlivost finan\u010dn\u00edch informac\u00ed. To pom\u00e1h\u00e1 zajistit, aby investo\u0159i a dal\u0161\u00ed zainteresovan\u00e9 strany m\u011bli p\u0159\u00edstup k p\u0159esn\u00fdm finan\u010dn\u00edm informac\u00edm, co\u017e jim pom\u00e1h\u00e1 \u010dinit informovan\u011bj\u0161\u00ed rozhodnut\u00ed. Krom\u011b toho vnit\u0159n\u00ed kontroly pom\u00e1haj\u00ed chr\u00e1nit organizaci p\u0159ed ztr\u00e1tami zp\u016fsoben\u00fdmi podvody nebo \u0161patn\u00fdm \u0159\u00edzen\u00edm. <\/p>\n<div class=\"newlinediv\"><\/div>\n<div id=\"title4\" class=\"title\">Typy vnit\u0159n\u00edch kontrol<\/div>\n<p> Existuj\u00ed r\u016fzn\u00e9 typy vnit\u0159n\u00edch kontrol, kter\u00e9 lze pou\u017e\u00edt k zaji\u0161t\u011bn\u00ed p\u0159esnosti a bezpe\u010dnosti finan\u010dn\u00edch informac\u00ed. Pat\u0159\u00ed mezi n\u011b odd\u011blen\u00ed povinnost\u00ed, kontroly fyzick\u00e9ho p\u0159\u00edstupu, finan\u010dn\u00ed kontroly a kontroly informa\u010dn\u00edch technologi\u00ed. <\/p>\n<div class=\"newlinediv\"><\/div>\n<div id=\"title5\" class=\"title\">V\u00fdznam vnit\u0159n\u00edch kontrol p\u0159i sestavov\u00e1n\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky<\/div>\n<p> Vnit\u0159n\u00ed kontroly maj\u00ed z\u00e1sadn\u00ed v\u00fdznam p\u0159i sestavov\u00e1n\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky. Bez t\u011bchto kontrol by mohlo doj\u00edt k neodhalen\u00ed chyb nebo podvod\u016f, co\u017e by m\u011blo za n\u00e1sledek nep\u0159esn\u00e9 finan\u010dn\u00ed informace. To by mohlo v\u00e9st k finan\u010dn\u00edm ztr\u00e1t\u00e1m nebo jin\u00fdm negativn\u00edm d\u016fsledk\u016fm. <\/p>\n<div class=\"newlinediv\"><\/div>\n<div id=\"title6\" class=\"title\">\u00daloha auditora<\/div>\n<p> Audito\u0159i hraj\u00ed v procesu \u00fa\u010detn\u00edho v\u00fdkaznictv\u00ed d\u016fle\u017eitou roli. Vyu\u017e\u00edvaj\u00ed sv\u00e9 znalosti vnit\u0159n\u00edch kontrol k hodnocen\u00ed spolehlivosti finan\u010dn\u00edch informac\u00ed. T\u00edm pom\u00e1haj\u00ed zajistit, aby \u00fa\u010detn\u00ed z\u00e1v\u011brka neobsahovala v\u00fdznamn\u00e9 nespr\u00e1vnosti. <\/p>\n<div class=\"newlinediv\"><\/div>\n<div id=\"title7\" class=\"title\">\u00daloha veden\u00ed<\/div>\n<p> Veden\u00ed je odpov\u011bdn\u00e9 za zaveden\u00ed a udr\u017eov\u00e1n\u00ed \u00fa\u010dinn\u00fdch vnit\u0159n\u00edch kontrol. Mus\u00ed zajistit, aby kontroly byly \u00fa\u010dinn\u00e9 a aby byly dodr\u017eov\u00e1ny. To pom\u00e1h\u00e1 zajistit, aby finan\u010dn\u00ed informace byly p\u0159esn\u00e9 a spolehliv\u00e9. <\/p>\n<div class=\"newlinediv\"><\/div>\n<div id=\"title8\" class=\"title\">\u00daloha p\u0159edstavenstva<\/div>\n<p> P\u0159edstavenstvo je odpov\u011bdn\u00e9 za dohled nad procesem finan\u010dn\u00edho v\u00fdkaznictv\u00ed. Mus\u00ed zajistit, aby vnit\u0159n\u00ed kontroly byly vhodn\u00e9 a aby \u00fa\u010detn\u00ed z\u00e1v\u011brka byla sestavena v souladu s platn\u00fdmi standardy. <\/p>\n<div class=\"newlinediv\"><\/div>\n<div id=\"title9\" class=\"title\">Z\u00e1v\u011br<\/div>\n<p> Vnit\u0159n\u00ed kontroly jsou nezbytn\u00e9 pro zaji\u0161t\u011bn\u00ed p\u0159esnosti a spolehlivosti finan\u010dn\u00edch informac\u00ed. Pom\u00e1haj\u00ed chr\u00e1nit aktiva, p\u0159edch\u00e1zet podvod\u016fm a zaji\u0161\u0165uj\u00ed, \u017ee \u00fa\u010detn\u00ed z\u00e1v\u011brka je sestavena v souladu s platn\u00fdmi standardy. Veden\u00ed, audito\u0159i a p\u0159edstavenstvo maj\u00ed svou \u00falohu p\u0159i zaji\u0161\u0165ov\u00e1n\u00ed \u00fa\u010dinnosti vnit\u0159n\u00edch kontrol.  <\/p><\/div>\n<div class=\"questions\">\n<div class=\"questionstitle\">FAQ<\/div>\n<div class=\"question\">\n<div class=\"qtitle\"> Co jsou vnit\u0159n\u00ed kontroly a pro\u010d jsou ve financ\u00edch a \u00fa\u010detnictv\u00ed d\u016fle\u017eit\u00e9?<\/div>\n<p> Vnit\u0159n\u00ed kontroly jsou z\u00e1sady a postupy, kter\u00e9 spole\u010dnost zavedla, aby zajistila p\u0159esnost a platnost sv\u00e9ho finan\u010dn\u00edho v\u00fdkaznictv\u00ed. Vnit\u0159n\u00ed kontroly jsou ve financ\u00edch a \u00fa\u010detnictv\u00ed d\u016fle\u017eit\u00e9, proto\u017ee zaji\u0161\u0165uj\u00ed kontrolu schopnosti veden\u00ed manipulovat s finan\u010dn\u00edmi \u00fadaji a zaji\u0161\u0165uj\u00ed, \u017ee \u00fa\u010detn\u00ed v\u00fdkazy spole\u010dnosti jsou p\u0159esn\u00e9.  <\/p>\n<\/div>\n<div class=\"question\">\n<div class=\"qtitle\"> Pro\u010d jsou vnit\u0159n\u00ed kontroly d\u016fle\u017eit\u00e9 pro spr\u00e1vnost finan\u010dn\u00edho v\u00fdkaznictv\u00ed organizace?<\/div>\n<p> Vnit\u0159n\u00ed kontroly jsou d\u016fle\u017eit\u00e9 pro integritu finan\u010dn\u00edho v\u00fdkaznictv\u00ed organizace, proto\u017ee pom\u00e1haj\u00ed zajistit, aby transakce byly zaznamen\u00e1ny p\u0159esn\u011b a v souladu s obecn\u011b uzn\u00e1van\u00fdmi \u00fa\u010detn\u00edmi z\u00e1sadami. Krom\u011b toho vnit\u0159n\u00ed kontroly pom\u00e1haj\u00ed p\u0159edch\u00e1zet podvod\u016fm a chyb\u00e1m a odhalovat je.  <\/p>\n<\/div>\n<div class=\"question\">\n<div class=\"qtitle\"> Jak\u00e9 jsou t\u0159i v\u00fdhody vnit\u0159n\u00ed kontroly?<\/div>\n<p> Vnit\u0159n\u00ed kontrola je proces v organizaci, kter\u00fd pom\u00e1h\u00e1 zajistit pln\u011bn\u00ed jej\u00edch finan\u010dn\u00edch a provozn\u00edch c\u00edl\u016f. T\u0159i p\u0159\u00ednosy vnit\u0159n\u00ed kontroly jsou n\u00e1sleduj\u00edc\u00ed: 1) zlep\u0161en\u00ed finan\u010dn\u00ed a provozn\u00ed v\u00fdkonnosti; 2) sn\u00ed\u017een\u00ed rizika podvod\u016f a chyb; a 3) lep\u0161\u00ed dodr\u017eov\u00e1n\u00ed z\u00e1kon\u016f a p\u0159edpis\u016f.  <\/p>\n<\/div>\n<div class=\"question\">\n<div class=\"qtitle\"> Co jsou vnit\u0159n\u00ed kontroly finan\u010dn\u00edho v\u00fdkaznictv\u00ed?<\/div>\n<p> Vnit\u0159n\u00ed kontroly jsou postupy a procesy, kter\u00e9 spole\u010dnost zavedla, aby zajistila p\u0159esnost a platnost sv\u00fdch finan\u010dn\u00edch v\u00fdkaz\u016f. <\/p>\n<div class=\"newlinediv\"><\/div>\n<p> Existuje \u0159ada r\u016fzn\u00fdch vnit\u0159n\u00edch kontrol, kter\u00e9 lze zav\u00e9st, ale mezi b\u011b\u017en\u00e9 pat\u0159\u00ed odd\u011blen\u00ed povinnost\u00ed, nez\u00e1visl\u00e9 ov\u011b\u0159ov\u00e1n\u00ed a fyzick\u00e9 kontroly majetku. Odd\u011blen\u00ed povinnost\u00ed znamen\u00e1, \u017ee r\u016fzn\u00ed zam\u011bstnanci jsou zodpov\u011bdn\u00ed za r\u016fzn\u00e9 \u010d\u00e1sti procesu \u00fa\u010detn\u00edho v\u00fdkaznictv\u00ed, tak\u017ee \u017e\u00e1dn\u00fd zam\u011bstnanec nem\u00e1 kontrolu nad cel\u00fdm procesem. Nez\u00e1visl\u00e9 ov\u011b\u0159ov\u00e1n\u00ed znamen\u00e1, \u017ee n\u011bkdo mimo spole\u010dnost, nap\u0159\u00edklad nez\u00e1visl\u00fd auditor, p\u0159ezkoum\u00e1 \u00fa\u010detn\u00ed z\u00e1v\u011brku, aby se ujistil, \u017ee je spr\u00e1vn\u00e1. Fyzick\u00e1 kontrola aktiv znamen\u00e1, \u017ee existuj\u00ed postupy, kter\u00e9 zaji\u0161\u0165uj\u00ed, \u017ee aktiva jsou za\u00fa\u010dtov\u00e1na a chr\u00e1n\u011bna p\u0159ed kr\u00e1de\u017e\u00ed nebo podvodem. <\/p>\n<div class=\"newlinediv\"><\/div>\n<p> Vnit\u0159n\u00ed kontroly jsou d\u016fle\u017eit\u00e9, proto\u017ee pom\u00e1haj\u00ed zajistit p\u0159esnost finan\u010dn\u00edch v\u00fdkaz\u016f, kter\u00e9 poskytuj\u00ed informace, na jejich\u017e z\u00e1klad\u011b investo\u0159i, v\u011b\u0159itel\u00e9 a dal\u0161\u00ed osoby rozhoduj\u00ed o spole\u010dnosti. Pokud jsou \u00fa\u010detn\u00ed v\u00fdkazy nep\u0159esn\u00e9, m\u016f\u017ee to v\u00e9st ke \u0161patn\u00fdm rozhodnut\u00edm o spole\u010dnosti, co\u017e m\u016f\u017ee m\u00edt negativn\u00ed d\u016fsledky. <\/p>\n<div class=\"newlinediv\"><\/div>\n<p> Z\u00e1kon Sarbanes-Oxley z roku 2002 vy\u017eaduje, aby ve\u0159ejn\u00e9 spole\u010dnosti zavedly \u00fa\u010dinn\u00e9 vnit\u0159n\u00ed kontroly finan\u010dn\u00edho v\u00fdkaznictv\u00ed. Tento z\u00e1kon byl p\u0159ijat v reakci na \u0159adu firemn\u00edch skand\u00e1l\u016f, p\u0159i nich\u017e spole\u010dnosti fal\u0161ovaly sv\u00e9 \u00fa\u010detn\u00ed v\u00fdkazy. Z\u00e1kon obsahuje \u0159adu ustanoven\u00ed ke zlep\u0161en\u00ed vnit\u0159n\u00edch kontrol, nap\u0159\u00edklad po\u017eaduje, aby spole\u010dnosti m\u011bly v\u00fdbor p\u0159edstavenstva, kter\u00fd je odpov\u011bdn\u00fd za dohled nad procesy finan\u010dn\u00edho v\u00fdkaznictv\u00ed a zve\u0159ej\u0148ov\u00e1n\u00ed informac\u00ed ve spole\u010dnosti.<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Vnit\u0159n\u00ed kontroly jsou postupy nebo syst\u00e9my, kter\u00e9 jsou zavedeny za \u00fa\u010delem zaji\u0161t\u011bn\u00ed p\u0159esnosti, spolehlivosti a bezpe\u010dnosti finan\u010dn\u00edch informac\u00ed. Tento \u010dl\u00e1nek vysv\u011btl\u00ed, pro\u010d jsou tyto kontroly d\u016fle\u017eit\u00e9 a jak pom\u00e1haj\u00ed vytv\u00e1\u0159et spolehliv\u00fd syst\u00e9m finan\u010dn\u00edho v\u00fdkaznictv\u00ed. \u00da\u010del vnit\u0159n\u00edch kontrol Vnit\u0159n\u00ed kontroly vytv\u00e1\u0159ej\u00ed r\u00e1mec pro efektivn\u00ed syst\u00e9m finan\u010dn\u00edho v\u00fdkaznictv\u00ed. Pom\u00e1haj\u00ed chr\u00e1nit majetek, p\u0159edch\u00e1zet podvod\u016fm a zaji\u0161\u0165ovat spolehlivost a &#8230; <a title=\"Z\u00e1sadn\u00ed role vnit\u0159n\u00edch kontrol p\u0159i sestavov\u00e1n\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky\" class=\"read-more\" href=\"https:\/\/soubory.info\/znalost\/zasadni-role-vnitrnich-kontrol-pri-sestavovani-ucetni-zaverky\/\" aria-label=\"\u010c\u00edst v\u00edce o Z\u00e1sadn\u00ed role vnit\u0159n\u00edch kontrol p\u0159i sestavov\u00e1n\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky\">\u010c\u00edst d\u00e1l<\/a><\/p>\n","protected":false},"author":4325,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-16041","post","type-post","status-publish","format-standard","hentry","category-finance-a-dane"],"_links":{"self":[{"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/posts\/16041","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\/4325"}],"replies":[{"embeddable":true,"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/comments?post=16041"}],"version-history":[{"count":0,"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/posts\/16041\/revisions"}],"wp:attachment":[{"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/media?parent=16041"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/categories?post=16041"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/tags?post=16041"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}