Český finanční a účetní časopis 2016(2):35-47 | DOI: 10.18267/j.cfuc.472

Internal control system in the company with the focus on procurement department

Lenka Nováková
Lenka Nováková; katedra finančního účetnictví a auditingu, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <xnovl42@vse.cz>.

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.

Keywords: Internal control system; Procurement department; Control.
JEL classification: M41

Published: June 1, 2016  Show citation

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Nováková, L. (2016). Internal control system in the company with the focus on procurement department. Czech Financial and Accounting Journal, 2016(2), 35-47. doi: 10.18267/j.cfuc.472
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