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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.

This essay is practically the first public essay concerning the system of financial standards within the scope of the Czech Ministry of Defence. The author describes current system of financial standards in short-term a medium-term planning. He clarifies their creation, points at some absences and outlines areas suitable for further research. The document is based upon data collected in the specific research project SV05-VVŠ-K02-10-ING. The article is accompanied by several tablets of financial items and cost sheets for individual financial standards.

The concept of development of professional army and mobilization of armed forces of the CR in conditions of a new framework source frame presupposes to introduce "process management" with the Ministry of Defence. Although this tendency is not new, mentioned concept is not generally known, so the author would like to make clearer its roots and reasons its introduction. The success of economic management lies in managing time, quality tied with costs of running processes, evaluating indicators of accountancy, activity-based costing and activity-based management. Our goal is not to evaluate costs, effectivity, but our objective is to constitute departmental economy system with the aspiration to guarantee continually economical rationality (overall economy, effectivity, usefulness) of its processes, activities and performances.

The primary aim of the method Hazard & Impact Index (H&I Index) is to enable the commander to evaluate possible negative impacts of military exercise on environment, and quickly and in an operative way interpret whether intended military activities can be a threat to the conditions or surroundings, in which the units are employed. The authors propose several tables for the comparison of environmental groups (soils, forests, climates) with forces movements. The method still undergoes the development. The evaluated numbers are set only for a mechanized company of the Army of the Czech Republic in our local surrounding. But in the near future the authors predict its extension to all organic units of NATO stationed in European continent. The article is a sequel to the article by the same authors in Vojenské rozhledy, No 1 /2006.

The essay summarizes several articles published in Vojenské rozhledy dealing with mass media and its activities during armed conflicts or peace-support operations. In fact, more attention to war information is paid by civilian press or books. The author, PhDr. Antonín Rašek (-ar-) cites e.g. English sociologist D. Hallin The 'The Uncensored War', D. Kellner The Persian Gulf TV War, and some books or reportages by Czech journalists and authors, K. Hvižďala, P. Procházková, V. Bělohradský, T. Halík, etc. The Vietnam War was the first televised war and it was largely uncensored. People saw the true horror of war on their television screens night after night, and that caused them to turn against the war. The media seems to be influencing the direction of government policy; the American military always claimed the media caused the war to be lost. But today, namely during the wars in Iraq, the media are blamed to be too subordinated to official policy, they present "a war of choice as a war of necessity". "Abedded" journalists and stringers sell war stories and information, their primary purpose is to make money. An example of the strict control of war information is Chechnya, closed for independent journalists and the only information available is released through official information's agencies, both Russian and opposing Chechen forces.

Under the definition, the present management covers leading the people, implementation of tasks, processes, so that the organization could achieve set prospective targets. Its structure in the ACR is pyramidal and it is divided into vertical and horizontal elements, so is economic management. The purpose of this article is to outline orientation in the education scheme of new professional soldiers - economic experts - to make easier to integrate them into everyday life in units and institutions of the ACR.

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.

Security system is an institutional frame for the creation and implementation of Czech security policy. It is closely tied with NATO, the EU, and other international institutions, which enables its compatibility and interoperability within European security systems. The Czech government prepared The Concept of Security System of the Czech Republic that put emphasis on its effectivity and simplified cooperation and coordination among individual components of security structures. The concept was based upon the analysis of Czech security system, covering events after 11/9 2001, NATO Summit 2002, the Floods 2002, etc. Presented principles of the optimalization of current security system of the CR incorporate key proposals of legislative character that ought to be processed in two years; partial measures will be implemented step by step. The author proposes to incorporate mentioned steps into amendments to defence and recruitment laws, laws dealing with emergency or crisis situations. Such amendments are to be offered till the end of 2007.

In our forces, similarly like in those of Slovakia, Poland, Hungary, and Lithuania, we assess the scope of damages in numbers showing overall labour needed for repair, necessary for restoration complete combat capacity. Now we put into test another method, by means of the so-called S-M-C-A code (Shoot, Mobility, Communication, Armour); e.g. numbers 0-0-0-0 represent fully combat-ready main battle tank, whereas 0-4-0-4 shows immobile armoured vehicle, with perforated armour. To adapt commanders? decisionmaking process and introduce this method into forces, mechanised units, up the battalion level, we perform exercises on ModSAF trainer (Modular Semi-Automated Forces). This method enables us to plan the application of military repair depots, fully recover combat potential of military vehicles as soon as possible. Nowadays, ModSAF methodology is successfully exploited in the Centre for Simulation Technologies in Brno and Vyškov. The Army of the Czech Republic stands at the very same place as modern forces of Alliance, the US, Great Britain, Germany and others, in the 90?s of the last century.

The end of conscription (i. e. national service) is accompanied by a dozen of economy implications that ought to be respected. Among others, there is a problem of non-military activities being done by soldiers during their compulsory military service. Supposedly, many of those activities can be performed by private entrepreneurship. One of possible solutions is the socalled "outsourcing". Our Army might buy services and supplies outside the forces, in civilian sector. Similar practices should reduce Army's expenses for labour, outlays for materials, maintenance, etc. Outsourcing directs public expenditures to places where labour and material costs are lower than in the ACR. But, we must not forget, there is one precondition; the public sector must be factually economical, with low expenses in competitive surrounding.

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.

In April 2006, there was another symposium dealing with military professional terminology. Its main purpose was to evaluate experiences with introducing standardized terminology, their levels. Established in September 2004, the Terminology Committee introduces current NATO terminology into all branches of defence department, by means of Standardization Information System. At present, the Training and Doctrine Directorate in Vyškov studies the chance to develop similar database for operational terminology.

After the communist coup détat in 1948, although formally independent, the Czechoslovak army was subordinated under the General Staff of the Soviet Army. Following the year 1960, its inner life was directed by the Central Committee of the Communist Party of Czechoslovakia (KSČ), in fact by the Military Commission, headed by the First Secretary KSČ. Overall militarization of Czech society was even higher than e.g. in Poland, because in case of military conflict, our territory was supposed to play the role of main European theatre of war. In time of the so-called reform movement in the late 60's, there were some trends to release close ties with the Soviet Union, but at the same time the leading political and military authorities tried to place Soviet forces in Czech territory to strengthen Russian position in arms reduction talks with the US, so that the Soviet Union could boost its units at the borders with People's China. The author compares those events with the recent ones, after November 1989, and following processes of introducing civil control in the forces, their reduction, transformation, and professionalization. He quotes names and works of authors occupied with this theme.