{"id":22238,"date":"2024-01-05T18:01:15","date_gmt":"2024-01-05T18:01:15","guid":{"rendered":"http:\/\/soubory.info\/znalost\/?p=22238"},"modified":"2024-01-05T18:01:15","modified_gmt":"2024-01-05T18:01:15","slug":"odpovednost-auditorske-firmy-za-identifikaci-a-reseni-nedostatku-ve-vnitrni-kontrole","status":"publish","type":"post","link":"https:\/\/soubory.info\/znalost\/odpovednost-auditorske-firmy-za-identifikaci-a-reseni-nedostatku-ve-vnitrni-kontrole\/","title":{"rendered":"Odpov\u011bdnost auditorsk\u00e9 firmy za identifikaci a \u0159e\u0161en\u00ed nedostatk\u016f ve vnit\u0159n\u00ed kontrole"},"content":{"rendered":"
8. Osv\u011bd\u010den\u00e9 postupy pro auditorsk\u00e9 firmy <\/p>\n
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9. Zp\u016fsoby \u0159e\u0161en\u00ed nedostatk\u016f vnit\u0159n\u00ed kontroly <\/p>\n

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10. Zp\u016fsoby \u0159e\u0161en\u00ed nedostatk\u016f vnit\u0159n\u00ed kontroly <\/p>\n

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11. Z\u00e1v\u011br <\/p>\n

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1. Definice vnit\u0159n\u00ed kontroly: Vnit\u0159n\u00ed kontrola je syst\u00e9m opat\u0159en\u00ed a postup\u016f pou\u017e\u00edvan\u00fdch k ochran\u011b a zabezpe\u010den\u00ed majetku organizace. Slou\u017e\u00ed k zaji\u0161t\u011bn\u00ed spolehlivosti a p\u0159esnosti finan\u010dn\u00edch \u00fadaj\u016f a k prevenci podvod\u016f a zneu\u017eit\u00ed. Vnit\u0159n\u00ed kontrola se skl\u00e1d\u00e1 z n\u011bkolika slo\u017eek, kter\u00e9 spole\u010dn\u011b vytv\u00e1\u0159ej\u00ed ucelen\u00fd syst\u00e9m a zahrnuj\u00ed hodnocen\u00ed rizik, vypracov\u00e1n\u00ed z\u00e1sad a postup\u016f, sledov\u00e1n\u00ed dodr\u017eov\u00e1n\u00ed p\u0159edpis\u016f a hl\u00e1\u0161en\u00ed nesrovnalost\u00ed. <\/p>\n

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2. Typy nedostatk\u016f vnit\u0159n\u00ed kontroly: Nedostatky vnit\u0159n\u00ed kontroly lze rozd\u011blit do n\u011bkolika kategori\u00ed, v\u010detn\u011b ne\u00fa\u010dinn\u00e9ho hodnocen\u00ed rizik, nedostate\u010dn\u00e9ho rozd\u011blen\u00ed povinnost\u00ed, nedostate\u010dn\u00e9ho monitorov\u00e1n\u00ed a ne\u00fa\u010dinn\u00e9 komunikace. Ka\u017ed\u00fd z t\u011bchto nedostatk\u016f m\u016f\u017ee v\u00e9st k chyb\u00e1m, zneu\u017eit\u00ed aktiv a dal\u0161\u00edm finan\u010dn\u00edm a provozn\u00edm probl\u00e9m\u016fm. <\/p>\n

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3. Povinnosti auditorsk\u00e9 firmy t\u00fdkaj\u00edc\u00ed se vnit\u0159n\u00ed kontroly: Auditorsk\u00e1 firma je povinna identifikovat a \u0159e\u0161it nedostatky v oblasti vnit\u0159n\u00ed kontroly. To zahrnuje posouzen\u00ed vnit\u0159n\u00edch kontrol organizace a vypracov\u00e1n\u00ed doporu\u010den\u00ed k odstran\u011bn\u00ed nedostatk\u016f. Auditorsk\u00e1 firma mus\u00ed tak\u00e9 vyhodnotit \u00fa\u010dinnost vnit\u0159n\u00edho kontroln\u00edho syst\u00e9mu organizace a podat zpr\u00e1vu o sv\u00fdch zji\u0161t\u011bn\u00edch. <\/p>\n

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4. Kroky k identifikaci nedostatk\u016f vnit\u0159n\u00ed kontroly: Aby mohla auditorsk\u00e1 firma identifikovat nedostatky ve vnit\u0159n\u00ed kontrole, mus\u00ed nejprve posoudit vnit\u0159n\u00ed kontroln\u00ed syst\u00e9m organizace. Toto posouzen\u00ed zahrnuje vyhodnocen\u00ed procesu hodnocen\u00ed rizik v organizaci, vyhodnocen\u00ed kontroln\u00edho prost\u0159ed\u00ed a z\u00e1sad organizace a vyhodnocen\u00ed rozd\u011blen\u00ed povinnost\u00ed v organizaci. Auditorsk\u00e1 firma by m\u011bla rovn\u011b\u017e posoudit procesy monitorov\u00e1n\u00ed, pod\u00e1v\u00e1n\u00ed zpr\u00e1v a n\u00e1pravn\u00fdch opat\u0159en\u00ed v organizaci. <\/p>\n

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5. Vyhodnocen\u00ed nedostatk\u016f vnit\u0159n\u00ed kontroly: Jakmile auditorsk\u00e1 firma zjist\u00ed nedostatky ve vnit\u0159n\u00ed kontrole, je d\u016fle\u017eit\u00e9 vyhodnotit z\u00e1va\u017enost t\u011bchto nedostatk\u016f. To m\u016f\u017ee zahrnovat posouzen\u00ed pravd\u011bpodobnosti v\u00fdskytu chyb, podvod\u016f nebo jin\u00fdch finan\u010dn\u00edch a provozn\u00edch probl\u00e9m\u016f. Auditorsk\u00e1 firma by tak\u00e9 m\u011bla zv\u00e1\u017eit dopad nedostatk\u016f na finan\u010dn\u00ed v\u00fdkazy a \u010dinnost organizace. <\/p>\n

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6. Hl\u00e1\u0161en\u00ed nedostatk\u016f vnit\u0159n\u00ed kontroly: Auditorsk\u00e1 firma by m\u011bla sv\u00e1 zji\u0161t\u011bn\u00ed t\u00fdkaj\u00edc\u00ed se nedostatk\u016f ve vnit\u0159n\u00ed kontrole ozn\u00e1mit veden\u00ed organizace. Auditorsk\u00e1 firma by m\u011bla poskytnout doporu\u010den\u00ed, jak tyto nedostatky \u0159e\u0161it, a m\u011bla by tak\u00e9 poskytnout pokyny k osv\u011bd\u010den\u00fdm postup\u016fm v oblasti vnit\u0159n\u00ed kontroly. <\/p>\n

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7. P\u0159edch\u00e1zen\u00ed nedostatk\u016fm vnit\u0159n\u00ed kontroly: Aby se p\u0159ede\u0161lo nedostatk\u016fm ve vnit\u0159n\u00ed kontrole, m\u011bla by organizace zav\u00e9st syst\u00e9m kontrol a protivah. To zahrnuje vypracov\u00e1n\u00ed z\u00e1sad a postup\u016f vnit\u0159n\u00ed kontroly a sledov\u00e1n\u00ed jejich dodr\u017eov\u00e1n\u00ed. Organizace by tak\u00e9 m\u011bla m\u00edt syst\u00e9m hl\u00e1\u0161en\u00ed nesrovnalost\u00ed a p\u0159ij\u00edm\u00e1n\u00ed n\u00e1pravn\u00fdch opat\u0159en\u00ed. <\/p>\n

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8. Osv\u011bd\u010den\u00e9 postupy pro auditorsk\u00e9 firmy: Auditorsk\u00e9 firmy by m\u011bly p\u0159ijmout osv\u011bd\u010den\u00e9 postupy pro hodnocen\u00ed vnit\u0159n\u00ed kontroly. To zahrnuje d\u016fkladn\u00e9 posouzen\u00ed rizik, vyhodnocen\u00ed kontroln\u00edho prost\u0159ed\u00ed a z\u00e1sad organizace a vyhodnocen\u00ed rozd\u011blen\u00ed povinnost\u00ed v organizaci. Auditorsk\u00e1 firma by tak\u00e9 m\u011bla vypracovat doporu\u010den\u00ed, jak \u0159e\u0161it nedostatky, a poskytnout pokyny k osv\u011bd\u010den\u00fdm postup\u016fm pro vnit\u0159n\u00ed kontrolu. <\/p>\n

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9. Z\u00e1v\u011br: Vnit\u0159n\u00ed kontrola je d\u016fle\u017eit\u00fd syst\u00e9m opat\u0159en\u00ed a postup\u016f ur\u010den\u00fdch k ochran\u011b a zabezpe\u010den\u00ed majetku organizace. Auditorsk\u00e9 firmy maj\u00ed povinnost identifikovat a \u0159e\u0161it nedostatky ve vnit\u0159n\u00ed kontrole. To zahrnuje posouzen\u00ed syst\u00e9mu vnit\u0159n\u00ed kontroly organizace, vyhodnocen\u00ed z\u00e1va\u017enosti nedostatk\u016f a pod\u00e1n\u00ed zpr\u00e1vy o zji\u0161t\u011bn\u00edch veden\u00ed. Organizace by tak\u00e9 m\u011bla p\u0159ijmout osv\u011bd\u010den\u00e9 postupy pro audit a vnit\u0159n\u00ed kontrolu, aby se p\u0159ede\u0161lo nedostatk\u016fm ve vnit\u0159n\u00ed kontrole.<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

8. Osv\u011bd\u010den\u00e9 postupy pro auditorsk\u00e9 firmy 9. Zp\u016fsoby \u0159e\u0161en\u00ed nedostatk\u016f vnit\u0159n\u00ed kontroly 10. Zp\u016fsoby \u0159e\u0161en\u00ed nedostatk\u016f vnit\u0159n\u00ed kontroly 11. Z\u00e1v\u011br 1. Definice vnit\u0159n\u00ed kontroly: Vnit\u0159n\u00ed kontrola je syst\u00e9m opat\u0159en\u00ed a postup\u016f pou\u017e\u00edvan\u00fdch k ochran\u011b a zabezpe\u010den\u00ed majetku organizace. Slou\u017e\u00ed k zaji\u0161t\u011bn\u00ed spolehlivosti a p\u0159esnosti finan\u010dn\u00edch \u00fadaj\u016f a k prevenci podvod\u016f a zneu\u017eit\u00ed. Vnit\u0159n\u00ed kontrola se … \u010c\u00edst d\u00e1l<\/a><\/p>\n","protected":false},"author":194,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-22238","post","type-post","status-publish","format-standard","hentry","category-finance-a-dane"],"_links":{"self":[{"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/posts\/22238","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\/194"}],"replies":[{"embeddable":true,"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/comments?post=22238"}],"version-history":[{"count":1,"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/posts\/22238\/revisions"}],"predecessor-version":[{"id":27926,"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/posts\/22238\/revisions\/27926"}],"wp:attachment":[{"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/media?parent=22238"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/categories?post=22238"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/tags?post=22238"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}