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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.

Economy Management by Ing. Svatopluk Kunc. The purpose of this article is to explain the essence of above mentioned economic categories, their linkage to cost accounts, accountancy, to characterize accounting items as an important signpost, to clear mutual ties between the so-called economic rationality and the position of a manager in armed forces. It is not easy task to find unifying point of view. For that purpose the author explains methods of controlling, outsourcing, process management, total quality management, balanced scorecard, value management, etc.

This article presents not only an non-conventional approach towards psychology of military groups, but also offers the deep insight into British way of military thinking. This article is concerned with cohesion in its broadest sense. The term cohesion is usually used to describe one of the many contributions to morale. British military doctrine says that manoeuvres approach is an approach to operation in which shattering the enemy's overall cohesion and will to fight is paramount. The cohesion in this context is being used to describe the complex interaction of the physical, moral and conceptual components of fighting. A thorough understanding of the cohesion between people would enhance their fighting power. The good leadership is the means by which an understanding of what enables cohesion can be used to bring it about. Source: Human Cohesion; Shock and Surprise on the Battlefield (D. Rowland, D. Roney, J. Storr), British Army Review No 137, 2005.

Thispaperdealswiththeareaof organization values or to say it better, by organisation culture, including its importance for overall efficiency and effectivity. It is a set of values, norms, beliefs, attitudes, assumptions. The authoresses explain those terms, cite their definitions. They underline the fact that highly motivated servicemen are the real assets for our forces. We have to do our best to recruit them, to set up such quality of military life, so that they would like to serve for longer periods.

Mr. Koutný belonged among those who went through the fire of World War II and lately became victims of despotism of the so-called "class laws". In fact, Col. Koutný was not a soldier, but the journalist. At the beginning of war, Mr. Koutný was sent to Poland to inform about Polish practices to return Czechoslovak refugees back to the "Protectorate Bohemia and Moravia". At Poland he joined the Czechoslovak Military Group; lately he experienced Soviet labour camps. In a small city of Buzuluk, where the first Czechoslovak Field Battalion was formed, he became the chief of recruiting commission. There he met people returning from the NKVD's camps (i.e. Soviet Secret Police's detention camps). Many his reports to the Chief of Czechoslovak Military Mission Heliodor Pika were preserved in archives. Nowadays they bear witness on those fearful camps. As a press officer he laid down the foundation of the Czech army daily "Our Army in the USSR". He worked at the Czechoslovak Headquarters in Russia, as a liaison officer at the Command of the 1st Czechoslovak Army Corps in the USSR, as a political and military advisor to the commander of armour brigade Lt.Col. Janko. In his liberated country he helped to establish the military publishing house Our Army (Naše vojsko). Shortly after the communist coup d'etat, in 1949, he was imprisoned. He died in a communist jail in 1960.

Building up a picture of adversaries in complicated operations other than war (OOTW) requires fresh thinking on the collection and analysis of intelligence material, writes Dr Dave Sloggett in Jane's Defence Weekly No 48/2005. Operations undertaken in present-day theatres include the need to arrest war criminals, defeat insurgency operations and disrupt the activities from those engaged in criminal activities that do not respect national boundaries (trafficking, drugs smuggling and the proliferation of weapons of mass effect). OOTW pose problems for the development of what is now referred to as effects-based operations, where the use of kinetic devices to destroy a target is one way to achieve an outcome. One important element of a solution is to build common definitions of terms that enable a discipline to be brought to the underlying freedom of authors compiling contact reports. Projects such as Dabinett, a multifaceted system of systems programme, can link together information contained in existing systems. Commanders able to exploit this capability, against the complex background in which OOTW are conducted, will truly take superior decisions.

The purpose of the paper is to explain some of the connections among military and public spendings and its influence on forming fiscal policy in the 90s. Security doctrines influence national military concepts, level of defence expenditures, and developments of other spheres of public spending. Defence and other items are parts of spending budget, constituting government's fiscal policy, and vice versa; the economy in respective countries influences defence policy. The author treats the question how Czech expansive fiscal policy reached the limits of its growth, how it was reflected in defence policy. The key military reform proved to be inevitable; the reform of armed forces demanded the reform of civil administration. He comes to the conclusion that in our country, government spendings are not a stimulus of economy growth, even not in a short time period, that it is economy growth that determines public spendings, so does the defence budget.

Security and the protection of health form one key item that must be observed by both employer and employee. The employer has to provide such devices or outfits; the employee has the obligation to use them (Act 65/1965 Code). The protective equipments are categorized within the EU. Even though this categorization is not obligatory, it is generally used because such principles are in accord with used national norms. The norms are valid also within the Army of the Czech Republic. This article is to inform officers and commanders about approved norms. During practical exercises and work, both civilian employees and soldier have to be equipped by items corresponding respective paragraphs in Civic Code of Laws (above mentioned Act 65/1965) or Governmental Rule No 495/02 on cleaning, washing and disinfective agents. Several photos of protective outfits accompany the article.