Vojenské Rozhledy

Czech Military Review

Vojenské rozhledy / Czech Military Review Nr. 4/2006: 147-153

Internal Auditing as an Effective Management Tool Introduced into Slovak MoDMilitary professional

Ing. Soňa Jirásková

Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization to accomplish its objectives by bringing a systematic, disciplined approach, so that we are able to evaluate and improve the effectiveness of risk management, command and control, or other processes. Internal auditing is a tool of Ministry of Defence management that is used for increasing effectiveness both in departmental and public sector administration. The article is supplemented by two schemes of the position of audition authorities within the Slovak MoD.

Published: December 15, 2006  Show citation

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Jirásková, S. (2006). Internal Auditing as an Effective Management Tool Introduced into Slovak MoD. Czech Military Review, 87(4), 147-153
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    References

    1. SYNEK, M. Manažerská ekonomika. 3. vyd. Praha: Grada Publishing, 2003.
    2. www.skia.sk.
    3. KAREŠ, L.:Audítorstvo. 1. vyd. Bratislava: Elita 1998.
    4. DITTRICHOVÁ, Z. Príručka na vykonávanie vnútorného auditu. Finančný spravodajca č. 20/2003.
    5. DVOŘÁČEK, J., VÁZQUEZ, H. E., STŘEDA, I. Interný audit [vybrané texty]. Praha: VŠE, 1996.

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