Internal audit - process and principles

Bachelor thesis is focused on the topic of internal audit. In the introduction there is briefly mentioned the development of audit. This development has led to the separation of two different branches -- external and internal audit. The next part of the thesis deals with internal audit itself. It describes the contemporary conception, main aims and types of internal audit. The main focus is put on those principles which are necessary for internal auditors to practise their profession. There is also information about working process of internal audit. Particular stages are analyzed in detail in the thesis. The last part is focused on mission of an enterprise and process of internal audit in the company Shell Czech Republic a.s