{"id":23643,"date":"2023-04-06T00:00:00","date_gmt":"2023-04-06T00:00:00","guid":{"rendered":"http:\/\/soubory.info\/znalost\/kompletni-pruvodce-uspesnym-externim-auditem-ve-farmaceutickem-prumyslu\/"},"modified":"2023-04-06T00:00:00","modified_gmt":"2023-04-06T00:00:00","slug":"kompletni-pruvodce-uspesnym-externim-auditem-ve-farmaceutickem-prumyslu","status":"publish","type":"post","link":"https:\/\/soubory.info\/znalost\/kompletni-pruvodce-uspesnym-externim-auditem-ve-farmaceutickem-prumyslu\/","title":{"rendered":"Kompletn\u00ed pr\u016fvodce \u00fasp\u011b\u0161n\u00fdm extern\u00edm auditem ve farmaceutick\u00e9m pr\u016fmyslu"},"content":{"rendered":"
9. N\u00e1sledn\u00e1 opat\u0159en\u00ed a sledov\u00e1n\u00ed pokroku <\/p>\n
\u00davod do extern\u00edch audit\u016f farmaceutick\u00fdch spole\u010dnost\u00ed<\/div>\n

Extern\u00ed audity jsou d\u016fle\u017eitou sou\u010d\u00e1st\u00ed celkov\u00e9ho procesu finan\u010dn\u00edho \u0159\u00edzen\u00ed farmaceutick\u00fdch spole\u010dnost\u00ed. Extern\u00ed audit je nez\u00e1visl\u00e1 kontrola prov\u00e1d\u011bn\u00e1 extern\u00edm auditorem, jej\u00edm\u017e c\u00edlem je zajistit, aby \u00fa\u010detn\u00ed v\u00fdkazy a z\u00e1znamy spole\u010dnosti p\u0159esn\u011b odr\u00e1\u017eely jej\u00ed finan\u010dn\u00ed situaci. Tento proces pom\u00e1h\u00e1 odhalit p\u0159\u00edpadn\u00e9 nesrovnalosti, chyby nebo podvody, kter\u00e9 mohou v \u00fa\u010detn\u00ed z\u00e1v\u011brce existovat. C\u00edlem procesu extern\u00edho auditu je zajistit p\u0159esnost a integritu \u00fa\u010detn\u00ed z\u00e1v\u011brky a z\u00e1znam\u016f farmaceutick\u00e9 spole\u010dnosti. <\/p>\n

Vypracov\u00e1n\u00ed pl\u00e1nu a \u010dasov\u00e9ho harmonogramu auditu<\/div>\n

Prvn\u00edm krokem procesu extern\u00edho auditu je vypracov\u00e1n\u00ed pl\u00e1nu a \u010dasov\u00e9ho harmonogramu auditu. Tento pl\u00e1n by m\u011bl obsahovat konkr\u00e9tn\u00ed c\u00edle auditu, rozsah auditu a \u010dasov\u00fd harmonogram jeho dokon\u010den\u00ed. Pl\u00e1n auditu by m\u011bl b\u00fdt p\u0159izp\u016fsoben specifick\u00fdm pot\u0159eb\u00e1m farmaceutick\u00e9 spole\u010dnosti a m\u011bl by zohled\u0148ovat ve\u0161ker\u00e1 specifick\u00e1 rizika nebo slab\u00e1 m\u00edsta spojen\u00e1 s danou spole\u010dnost\u00ed. \u010casov\u00fd pl\u00e1n by m\u011bl b\u00fdt realistick\u00fd a dosa\u017eiteln\u00fd. <\/p>\n

Porozum\u011bn\u00ed praktik\u00e1m spr\u00e1vy a \u0159\u00edzen\u00ed spole\u010dnosti<\/div>\n

Extern\u00ed audit by m\u011bl zahrnovat p\u0159ezkum praktik spr\u00e1vy a \u0159\u00edzen\u00ed spole\u010dnosti ve farmaceutick\u00e9 spole\u010dnosti. To zahrnuje posouzen\u00ed p\u0159edstavenstva, z\u00e1sad a postup\u016f spole\u010dnosti a celkov\u00e9 firemn\u00ed kultury. Tento p\u0159ezkum pom\u016f\u017ee zajistit, \u017ee spole\u010dnost dodr\u017euje v\u0161echny platn\u00e9 z\u00e1kony a p\u0159edpisy i sv\u00e9 vlastn\u00ed intern\u00ed z\u00e1sady. <\/p>\n

Posouzen\u00ed vnit\u0159n\u00edch kontrol a z\u00e1sad<\/div>\n

Extern\u00ed audit by m\u011bl zahrnovat tak\u00e9 posouzen\u00ed vnit\u0159n\u00edch kontrol a z\u00e1sad farmaceutick\u00e9 spole\u010dnosti. Toto posouzen\u00ed by m\u011blo zhodnotit \u00fa\u010dinnost zaveden\u00fdch vnit\u0159n\u00edch kontrol a z\u00e1sad, kter\u00e9 zaji\u0161\u0165uj\u00ed p\u0159esnost a integritu \u00fa\u010detn\u00ed z\u00e1v\u011brky a z\u00e1znam\u016f. Toto posouzen\u00ed by m\u011blo tak\u00e9 identifikovat p\u0159\u00edpadn\u00e9 slabiny nebo nedostatky ve vnit\u0159n\u00edch kontrol\u00e1ch a z\u00e1sad\u00e1ch, kter\u00e9 by mohly v\u00e9st k chyb\u00e1m nebo podvod\u016fm. <\/p>\n

Vyhodnocen\u00ed finan\u010dn\u00edch v\u00fdkaz\u016f a z\u00e1znam\u016f<\/div>\n

Extern\u00ed audit by m\u011bl zahrnovat prov\u011b\u0159en\u00ed finan\u010dn\u00edch v\u00fdkaz\u016f a z\u00e1znam\u016f farmaceutick\u00e9 spole\u010dnosti. To zahrnuje p\u0159ezkoum\u00e1n\u00ed rozvah, v\u00fdkaz\u016f zisk\u016f a ztr\u00e1t a dal\u0161\u00edch finan\u010dn\u00edch dokument\u016f. Auditor by m\u011bl tyto dokumenty prov\u011b\u0159it z hlediska p\u0159esnosti a \u00faplnosti. Pokud jsou zji\u0161t\u011bny n\u011bjak\u00e9 nesrovnalosti, m\u011bl by auditor d\u00e1le pro\u0161et\u0159it jejich p\u0159\u00ed\u010dinu a vydat p\u0159\u00edslu\u0161n\u00e1 doporu\u010den\u00ed. <\/p>\n

Identifikace potenci\u00e1ln\u00edch rizik a zranitelnost\u00ed<\/div>\n

Extern\u00ed audit by m\u011bl zahrnovat tak\u00e9 posouzen\u00ed potenci\u00e1ln\u00edch rizik a zranitelnost\u00ed spojen\u00fdch s farmaceutickou spole\u010dnost\u00ed. To zahrnuje posouzen\u00ed vnit\u0159n\u00edch kontrol a z\u00e1sad spole\u010dnosti, vn\u011bj\u0161\u00edho prost\u0159ed\u00ed a potenci\u00e1lu podvodu. Auditor by m\u011bl identifikovat ve\u0161ker\u00e1 potenci\u00e1ln\u00ed rizika a zraniteln\u00e1 m\u00edsta a p\u0159edlo\u017eit doporu\u010den\u00ed ke zm\u00edrn\u011bn\u00ed t\u011bchto rizik. <\/p>\n

Anal\u00fdza dat a anal\u00fdza d\u016fkaz\u016f<\/div>\n

Extern\u00ed audit by m\u011bl zahrnovat anal\u00fdzu dat a d\u016fkaz\u016f shrom\u00e1\u017ed\u011bn\u00fdch b\u011bhem procesu auditu. To zahrnuje anal\u00fdzu \u00fa\u010detn\u00ed z\u00e1v\u011brky a z\u00e1znam\u016f, vnit\u0159n\u00edch kontrol a z\u00e1sad spole\u010dnosti a p\u0159\u00edpadn\u00fdch rizik nebo slab\u00fdch m\u00edst. Auditor by m\u011bl analyzovat \u00fadaje a d\u016fkazn\u00ed informace, aby se ujistil, \u017ee jsou p\u0159esn\u00e9 a \u00fapln\u00e9. <\/p>\n

P\u0159\u00edprava auditorsk\u00fdch zpr\u00e1v a doporu\u010den\u00ed<\/div>\n

Auditor by m\u011bl n\u00e1sledn\u011b p\u0159ipravit auditorskou zpr\u00e1vu shrnuj\u00edc\u00ed zji\u0161t\u011bn\u00ed extern\u00edho auditu. Tato zpr\u00e1va by m\u011bla obsahovat posouzen\u00ed p\u0159esnosti a integrity \u00fa\u010detn\u00ed z\u00e1v\u011brky a z\u00e1znam\u016f, zhodnocen\u00ed vnit\u0159n\u00edch kontrol a z\u00e1sad spole\u010dnosti a p\u0159\u00edpadn\u00e1 doporu\u010den\u00ed ke zm\u00edrn\u011bn\u00ed potenci\u00e1ln\u00edch rizik nebo slab\u00fdch m\u00edst. <\/p>\n

N\u00e1sledn\u00e1 opat\u0159en\u00ed a sledov\u00e1n\u00ed pokroku<\/div>\n

Posledn\u00edm krokem procesu extern\u00edho auditu je n\u00e1sledn\u00e1 opat\u0159en\u00ed a sledov\u00e1n\u00ed pokroku p\u0159i prov\u00e1d\u011bn\u00ed doporu\u010den\u00ed auditu. Auditor by m\u011bl prov\u011b\u0159it ve\u0161ker\u00e9 zm\u011bny proveden\u00e9 ve vnit\u0159n\u00edch kontrol\u00e1ch a z\u00e1sad\u00e1ch spole\u010dnosti a zajistit jejich \u00fa\u010dinnost. Auditor by m\u011bl tak\u00e9 posoudit pokrok v realizaci doporu\u010den\u00ed a v p\u0159\u00edpad\u011b pot\u0159eby poskytnout spole\u010dnosti zp\u011btnou vazbu. <\/p><\/div>\n

\n
FAQ<\/div>\n
\n
Jak prov\u00e9st extern\u00ed audit spole\u010dnosti?<\/div>\n

Extern\u00ed audit spole\u010dnosti prov\u00e1d\u00ed nez\u00e1visl\u00fd auditor, kter\u00fd posuzuje \u00fa\u010detn\u00ed z\u00e1v\u011brku spole\u010dnosti a zve\u0159ejn\u011bn\u00e9 informace s c\u00edlem zjistit, zda jsou spr\u00e1vn\u00e9 a v souladu s obecn\u011b uzn\u00e1van\u00fdmi \u00fa\u010detn\u00edmi z\u00e1sadami (GAAP). Auditor rovn\u011b\u017e posoud\u00ed vnit\u0159n\u00ed kontroln\u00ed mechanismy a postupy spole\u010dnosti, aby se ujistil, \u017ee jsou p\u0159im\u011b\u0159en\u00e9. <\/p>\n<\/div>\n

\n
Jak se prov\u00e1d\u00ed extern\u00ed audit?<\/div>\n

Extern\u00ed audit je proces nahl\u00ed\u017een\u00ed do \u00fa\u010detn\u00ed z\u00e1v\u011brky organizace a posuzov\u00e1n\u00ed jej\u00ed spr\u00e1vnosti. Obvykle jej prov\u00e1d\u00ed nez\u00e1visl\u00e1 \u00fa\u010detn\u00ed firma, kter\u00e1 v\u00fdkazy p\u0159ezkoum\u00e1 a hled\u00e1 p\u0159\u00edpadn\u00e9 nesrovnalosti. Posoud\u00ed tak\u00e9 vnit\u0159n\u00ed kontroln\u00ed mechanismy organizace, aby se ujistili, \u017ee neexistuj\u00ed \u017e\u00e1dn\u00e1 slab\u00e1 m\u00edsta, kter\u00e1 by mohla v\u00e9st ke zkreslen\u00ed finan\u010dn\u00edch \u00fadaj\u016f.<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

9. N\u00e1sledn\u00e1 opat\u0159en\u00ed a sledov\u00e1n\u00ed pokroku \u00davod do extern\u00edch audit\u016f farmaceutick\u00fdch spole\u010dnost\u00ed Extern\u00ed audity jsou d\u016fle\u017eitou sou\u010d\u00e1st\u00ed celkov\u00e9ho procesu finan\u010dn\u00edho \u0159\u00edzen\u00ed farmaceutick\u00fdch spole\u010dnost\u00ed. Extern\u00ed audit je nez\u00e1visl\u00e1 kontrola prov\u00e1d\u011bn\u00e1 extern\u00edm auditorem, jej\u00edm\u017e c\u00edlem je zajistit, aby \u00fa\u010detn\u00ed v\u00fdkazy a z\u00e1znamy spole\u010dnosti p\u0159esn\u011b odr\u00e1\u017eely jej\u00ed finan\u010dn\u00ed situaci. Tento proces pom\u00e1h\u00e1 odhalit p\u0159\u00edpadn\u00e9 nesrovnalosti, chyby nebo podvody, … \u010c\u00edst d\u00e1l<\/a><\/p>\n","protected":false},"author":4208,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-23643","post","type-post","status-publish","format-standard","hentry","category-ucetnictvi-a-ucetnictvi"],"_links":{"self":[{"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/posts\/23643","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\/4208"}],"replies":[{"embeddable":true,"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/comments?post=23643"}],"version-history":[{"count":0,"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/posts\/23643\/revisions"}],"wp:attachment":[{"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/media?parent=23643"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/categories?post=23643"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/tags?post=23643"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}