Kontrola kvality finančních výkazů pro zavedení systému vnitřní kontroly

but.committeeprof. Ing. Mária Režňáková, CSc. (předseda) prof. Ing. Jiří Dvořák, DrSc. (člen) doc. Ing. Jan Solař, CSc. (člen) doc. Ing. Elena Šúbertová, Ph.D. (člen) prof. Ing. Vojtěch Koráb, Dr., MBA (člen) doc. Ing. Josef Vaculík, CSc. (člen) Ing. Martina Sochorcová (člen)cs
but.jazykangličtina (English)
but.programEkonomika a managementcs
but.resultpráce byla úspěšně obhájenacs
dc.contributor.advisorHanušová, Helenaen
dc.contributor.authorGafarov, Timuren
dc.date.created2009cs
dc.description.abstractThough at the enterprises the estimation of a financial condition is annually, it is necessary to develop, to improve constantly and to evaluate the system of the internal control, necessary to develop a technique of the reporting quality estimation of the enterprise specially for the certain enterprise in view of all features, to take advantage of statistical data and to draw corresponding conclusions, to make constant monitoring. The purpose of development of the mechanism - detection of deviations of data in the reporting from actual results of activity, definition of clauses causing distortion of a real financial condition of the enterprise, revealing of size of influence of the given distortions and qualities of the reporting as a whole on decision-making, and also revealing of the reasons causing these deviations and distortions, and development of recommendations on corresponding correction separate directions for improvement of quality of the reporting. How can high reporting quality and internal control create an advantage? In survey of institutional investors is reported that investors apply a penalty if they believe a company’s internal control to be insufficient. Sixty-one percent of respondents said they had avoided investing in companies and 48% had de-invested in companies where internal control was considered inadequate. As additional support, they study went on to report that 82% of respondents agreed that good internal control was worth a premium on share price. These institutional investors are pushing for greater transparency on risk issues and related internal control efforts. Simply put, an organization’s ability to implement and maintain a leading-class control framework can create competitive advantage in today’s market. A system of the financial reporting conducting with strong management, quality control and good legislative base is the key factor of economic development. The trust of investors in the financial and not financial information is based on strong Internal Control, high-quality standards of the financial reporting, audit and ethics, thus, standards and Internal Control play the leading part in assistance of economic growth and financial stability in the country. Nevertheless, every company meets the problems of implementation of the internal control. Among them there can be problems in labor qualification, legislation and so on. It is also necessary to examine the successful experience at the micro level.en
dc.description.abstractThough at the enterprises the estimation of a financial condition is annually, it is necessary to develop, to improve constantly and to evaluate the system of the internal control, necessary to develop a technique of the reporting quality estimation of the enterprise specially for the certain enterprise in view of all features, to take advantage of statistical data and to draw corresponding conclusions, to make constant monitoring. The purpose of development of the mechanism - detection of deviations of data in the reporting from actual results of activity, definition of clauses causing distortion of a real financial condition of the enterprise, revealing of size of influence of the given distortions and qualities of the reporting as a whole on decision-making, and also revealing of the reasons causing these deviations and distortions, and development of recommendations on corresponding correction separate directions for improvement of quality of the reporting. How can high reporting quality and internal control create an advantage? In survey of institutional investors is reported that investors apply a penalty if they believe a company’s internal control to be insufficient. Sixty-one percent of respondents said they had avoided investing in companies and 48% had de-invested in companies where internal control was considered inadequate. As additional support, they study went on to report that 82% of respondents agreed that good internal control was worth a premium on share price. These institutional investors are pushing for greater transparency on risk issues and related internal control efforts. Simply put, an organization’s ability to implement and maintain a leading-class control framework can create competitive advantage in today’s market. A system of the financial reporting conducting with strong management, quality control and good legislative base is the key factor of economic development. The trust of investors in the financial and not financial information is based on strong Internal Control, high-quality standards of the financial reporting, audit and ethics, thus, standards and Internal Control play the leading part in assistance of economic growth and financial stability in the country. Nevertheless, every company meets the problems of implementation of the internal control. Among them there can be problems in labor qualification, legislation and so on. It is also necessary to examine the successful experience at the micro level.cs
dc.description.markPcs
dc.identifier.citationGAFAROV, T. Kontrola kvality finančních výkazů pro zavedení systému vnitřní kontroly [online]. Brno: Vysoké učení technické v Brně. Fakulta podnikatelská. 2009.cs
dc.identifier.other27629cs
dc.identifier.urihttp://hdl.handle.net/11012/12352
dc.language.isoencs
dc.publisherVysoké učení technické v Brně. Fakulta podnikatelskács
dc.rightsStandardní licenční smlouva - přístup k plnému textu bez omezenícs
dc.subjectInternal control Financial reporting Qualitative characteristics of financial reporting Quality reporting Influencing factors Information filters Financial reporting quality controlen
dc.subjectInternal control Financial reporting Qualitative characteristics of financial reporting Quality reporting Influencing factors Information filters Financial reporting quality controlcs
dc.titleKontrola kvality finančních výkazů pro zavedení systému vnitřní kontrolyen
dc.title.alternativeFinancial reporting quality control for internal control implementationcs
dc.typeTextcs
dc.type.driverdoctoralThesisen
dc.type.evskpdizertační prácecs
dcterms.dateAccepted2009-11-27cs
dcterms.modified2009-12-07-14:41:27cs
eprints.affiliatedInstitution.facultyFakulta podnikatelskács
sync.item.dbid27629en
sync.item.dbtypeZPen
sync.item.insts2025.03.27 12:21:18en
sync.item.modts2025.01.16 00:23:28en
thesis.disciplineŘízení a ekonomika podnikucs
thesis.grantorVysoké učení technické v Brně. Fakulta podnikatelská. Ústav financícs
thesis.levelDoktorskýcs
thesis.namePh.D.cs
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