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

Vnitřní kontrolní systém v podniku se zaměřením na nákupní oddělení

Lenka Nováková

Český finanční a účetní časopis, 2016, vol. 2016, issue 2, 35-47

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.

Keywords: Internal control system; Procurement department; Control; Vnitřní kontrolní systém; Nákupní oddělení; Kontrola (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2016
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://cfuc.vse.cz/doi/10.18267/j.cfuc.472.html (text/html)
http://cfuc.vse.cz/doi/10.18267/j.cfuc.472.pdf (application/pdf)
free of charge

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:prg:jnlcfu:v:2016:y:2016:i:2:id:472:p:35-47

Ordering information: This journal article can be ordered from
Český finanční a účetní časopis, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3
http://cfuc.vse.cz

DOI: 10.18267/j.cfuc.472

Access Statistics for this article

Český finanční a účetní časopis is currently edited by Karel Brůna

More articles in Český finanční a účetní časopis from Prague University of Economics and Business Contact information at EDIRC.
Bibliographic data for series maintained by Stanislav Vojir ().