Internal audit and its importance in business management

The bachelor thesis is oriented on the characteristics of goals and tasks of the internal audit and the assessment of its importance in the system of managing the state organization The Railway Infrastructure Administration (SŽDC). First, the theoretical basis is processed and analyzed from the literature and online sources regarding of the given issue. The author characterizes the selected company, attention is paid to the department conducting internal audits. On the basis of practical knowledge of the primary activities of internal auditors, the author devotes the first work methodology of the audit and subsequently selected the audited process. Finally, the author suggests to evaluate the potential risks of internal auditing