MBA Audit and control systems

The aim of the course is to acquaint students with the area of control from the position of managers. It emphasizes the corrective and motivational functions of control as a continuous monitoring and evaluation of work processes and important phenomena from its external environment. The course further deepens knowledge in the field of business management in connection with control systems and control results.

The course introduces the essence of the legal regulation of audit in the EU, the Code of Ethics, International Standards on Auditing and Verification (ISA and others). The course is designed to gain basic knowledge about the code of ethics, both in terms of those interested in the work of the auditor, and in terms of audit entities and users of auditor's reports.

The aim of the course is to acquaint students with the audit output, audit conclusions and auditor's statements. The output of the review is the auditor's report containing the auditor's conclusion formulated in this spirit, not the auditor's opinion. However, in addition to the report, the auditor may also prepare a letter from the auditor stating the deficiencies identified that were not significant enough to result in a modification of the auditor's report, deficiencies in the internal control system, and any recommendations for remedying them. After completing the course, the student will be able to assess the risks of the client and compile an audit report.

The aim of the course is to understand the theoretical basis of audit and to master the methodology of auditing in accordance with international rules. An audit of the financial statements, or a financial audit, is an independent audit by the auditor to the extent that it is probable that the financial statements presented will be true and fair and in accordance with the relevant regulations. In contrast to the classic concept of audit, which related mainly to accounting, today's audit extends to the management of economically active entities in its entirety. Students will get acquainted with the importance of audit, its risks, legal responsibilities and professional ethics of the auditor. The subject of interpretation is theoretical audit methods and the main principles of audit.

The aim of the course is to define the essence of internal audit as a modern tool to support business management, whose main mission is to bring added value to the organization and improve its internal processes. The student will gain basic knowledge and orientation in this field and will be explained the types of internal audit and the international framework of professional practice of internal audit. Furthermore, the course discusses the internal audit in public administration and the independence and objectivity of internal audit. An important point of the course is the relationship of internal audit to other disciplines.

The aim of the course is to acquaint students with all phases of the audit process. The audit can be divided into 5 audit phases (preparation, performance, summary of the result, reporting and monitoring of corrective actions). The course describes all phases in detail, the student is acquainted with the audit process from the choice of audit number, audit team and audited entity, through the audit subject, the date of commencement of on-site audit, estimated number of on-site audit days (at the discretion of the head of department audit objectives, general audit objectives and information on the submission of the report.

Within the course Internal and external control, students will be acquainted with the main methods and problem areas of control, they will learn to identify individual control mechanisms, express the specifics of control and will be able to understand control as such, given that it is a key tool of business management. . Upon successful completion of the course, students will gain a comprehensive overview of the function and importance of control in relation to the audit and the difference between these concepts.

The aim of the course is to provide a comprehensive overview of the possibilities of using external audit for the corporate sector, to inform about its legislative framework, to create a comparison of internal and external audit with emphasis on relevant differences between them. The course is aimed at providing a comprehensive overview of the audit in general, from the historical development to the current legislation. The course defines selected concepts, introduces the main participating entities and contains a detailed description of the audit process.

The aim of the course is to acquaint students with active and appropriate measures against fraud using cost-effective means. The course defines targeted fraud risk assessment and describes in detail regulatory regulations, cost-effective fraud risk management and the implementation of effective and appropriate anti-fraud measures, which in practice means a targeted and differentiated approach to individual programs and situations.