| Abstract [eng] |
Objective. To compare the internal control systems of two manufacturing companies, assess the control measures applied, and identify similarities and differences between them. Objec-tives: 1) To analyse the concept, principles and significance of internal control in an organisa-tion; 2) To identify the main manufacturing process risks driving the need for internal control; 3) To develop an internal control assessment methodology for manufacturing companies; 4) To identify problematic areas of internal control and evaluate the consistency of control measure application across different organisational levels. The theoretical part reviews the concept and development of internal control, analyses the key components of the COSO framework (control environment, risk assessment, information and communication, control activities, and monitoring), and examines the relationship between in-ternal control and financial reporting. The second chapter addresses the manufacturing cycle and identifies the main operational risks: inaccurate production planning, inventory manage-ment weaknesses, equipment downtime, and workforce efficiency issues. The research employed a comparative case study methodology, combining qualitative and quantitative data through structured questionnaires administered to managers, operational-level staff (warehouse keepers and accountants), and production workers. The empirical findings show that both companies have formally established internal control systems but differ in the consistency of practical implementation. Company A demonstrates a more coherent system that is better integrated into daily operations. Company B shows a more pronounced gap between management and operational-level assessments. The main problem areas in both companies are communication, planning coordination, inventory management, and preventive equipment maintenance. The thesis concludes with targeted recommendations for each company to address the identi-fied weaknesses, along with general recommendations for manufacturing companies: to docu-ment and regularly review control systems, increase employee engagement, and ensure that procedures are not only formally defined but consistently applied in practice. |
