. "Kadlubcov\u00E1, Jana" . "Z(MSM 275100015)" . . "Ostrava" . "2"^^ . "649554" . . "Ostrava" . "V\u00FDsledky v\u011Bdeck\u00E9 pr\u00E1ce student\u016F doktorsk\u00E9ho studia EkF V\u0160B-TU Ostrava 2002" . "[4E73E7B384B7]" . "This article deals with the role of an internal audit (IA) in corporate governance. It describes the position of IA in the company and its contribution to an independent opinion of financial situation, strategic processes and company risks. The article also points to important benefits of internal audit in the field of company\u00B4s culture and ethics. There is also mentioned the position of IA in the Czech Republic and the role of the professional association of internal auditors in the \u010CR"@en . "RIV/61989100:27510/02:00002056!RIV/2003/MSM/275103/N" . "27510" . "Intern\u00ED audit jako podpora efektivn\u00ED spr\u00E1vy a \u0159\u00EDzen\u00ED spole\u010Dnosti" . . "2002-05-22+02:00"^^ . . "80-248-0103-5" . . . "Vysok\u00E1 \u0161kola b\u00E1\u0148sk\u00E1 - Technick\u00E1 univerzita Ostrava. Ekonomick\u00E1 fakulta" . "Intern\u00ED audit jako podpora efektivn\u00ED spr\u00E1vy a \u0159\u00EDzen\u00ED spole\u010Dnosti"@cs . "Tento \u010Dl\u00E1nek se zab\u00FDv\u00E1 rol\u00ED intern\u00EDho auditu (IA) ve spr\u00E1v\u011B a \u0159\u00EDzen\u00ED spole\u010Dnost\u00ED. Popisuje postaven\u00ED IA v podniku (spole\u010Dnosti) a jeho p\u0159isp\u011Bn\u00ED k nez\u00E1visl\u00E9mu posouzen\u00ED finan\u010Dn\u00ED situace, strategick\u00FDch proces\u016F a rizik podniku. D\u00E1le \u010Dl\u00E1nek poukazuje na p\u0159\u00EDnosy intern\u00EDho auditu v oblasti podnikov\u00E9 kultury a etiky. Zm\u00EDn\u011Bna je rovn\u011B\u017E pozice intern\u00EDho auditu v podnic\u00EDch v \u010Cesk\u00E9 republice a v\u00FDznam profesn\u00EDho sdru\u017Een\u00ED intern\u00EDch auditor\u016F v \u010CR" . . "0"^^ . "RIV/61989100:27510/02:00002056" . "Internal audit as the support of efficient corporate governance"@en . "1"^^ . "0"^^ . "1"^^ . "internal audit, corporate governance, strategic processes"@en . . "69-70" . . . "Intern\u00ED audit jako podpora efektivn\u00ED spr\u00E1vy a \u0159\u00EDzen\u00ED spole\u010Dnosti" . . "Internal audit as the support of efficient corporate governance"@en . . . . . "Intern\u00ED audit jako podpora efektivn\u00ED spr\u00E1vy a \u0159\u00EDzen\u00ED spole\u010Dnosti"@cs .