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Internal control system in the company with the focus on procurement department
[Vnitřní kontrolní systém v podniku se zaměřením na nákupní oddělení]

Author

Listed:
  • Lenka Nováková

Abstract

Control activities are used by managers in all levels of management decision like some feedback. The purpose of this activity is to get an objective picture of the reality-driven, and the fulfillment of the planned objectives and level of implementation of decisions taken. The control system in the company is an assembly of control activities, which are inter-connected, control system does not represent a diverse list of individual controls. This article analyzes the data that were collected in the form of a questionnaire, focusing on the internal control system in the procurement departments in companies, which are active in the Czech Republic.

Suggested Citation

  • Lenka Nováková, 2016. "Internal control system in the company with the focus on procurement department [Vnitřní kontrolní systém v podniku se zaměřením na nákupní oddělení]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2016(2), pages 35-47.
    • Handle: RePEc:prg:jnlcfu:v:2016:y:2016:i:2:id:472:p:35-47
    DOI: 10.18267/j.cfuc.472
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    More about this item

    Keywords

    Internal control system; Procurement department; Control; Vnitřní kontrolní systém; Nákupní oddělení; Kontrola;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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