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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.

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.

It is an age-old problem, how to identify someone or something, to prevent from incidents, in which friendly forces fire on their own troops or vehicles by mistake, because of tiredness, exhaustion, psychological stress, technological defects, unforeseen circumstances, etc. Although there exists a technology carried specifically in an aircraft, combat vehicles, that utilizes coded radio signals to identify other friendly units, adopted measures are not always successful. In NATO, we have standardized systems for such identification: BTID-Battlefield Target Identification Device (for identification of vehicles and helicopters, STANAG 4579); and DSID-Dismounted Soldier Identification Device (for identification soldiers, STANAG 4630). At present, Germany (together with the United States) is in the lead of development system IFF. Systems are conceptually, technologically and tactically synthesized into ZEFF (ZielErkennung Freund-Feind), common for vehicles, helicopters, soldiers, as well as vehicles beyond the area of forces deployment. Source: Europäische Sicherheit magazine, 4/2006.

The main theme of this extensive paper is ethical evaluation of the state of affairs in Iraq that would play greater role - directly or indirectly - in the decision-making of foremost politicians, more role then we might think. Although the author quotes various positive or negative attitudes towards the war, he does not intend to prove or refute presented theses. He broadly treats e.g. the so-called just-war, events when imminent threat might be a case for war, moral clarity in a time of war, situations when we consider that our aims might be achieved by peaceful means. Last but not least, he writes about attitudes of church leaders, the Holy See, lines of their reasoning. The armed forces are called upon to do their duty. The greater the threat, the grater is the risk of inaction, the more compelling the case for taking anticipatory actions. In such case, the governments make their final decisions. It is not the responsibility of church-leaders or military commanders. To obey it, it would not be in conflict with the churches teaching. In these circumstances, the troops could regard an order to go to battle as morally decent, in pursuit of a moral good purpose.

As the EU is conducting its third military operation, the EUMS has become a key player in the development of the European Security and Defence Policy. In order to provide political control and strategic direction in a crisis, the European Council (Nice, December 2000) decided to establish new permanent political and military structures within the Council of the European Union: PSC-Political and Security Committee, EUMC-European Union Military Committee, EUMS-European Union Military Staff. The EUMS is responsible for peacekeeping tasks, tasks of combat forces in crisis management (including peacemaking), and further tasks identified in the European Security Strategy, such as joint disarmament operations, support for third countries in combating terrorism and security sector reform. As the only permanent integrated military structure of the EU, the EUMS has become the military linchpin of the EU. (Truppendienst, Bundesheer,

On 13-17 March, 2006, the Directorate of Centre of Simulation and Trainer Technologies Brno ran experimental computer-aided exercise dealing with combat activities of a Battalion Task Force (BTF) in urban area. It was outlined as a double-sided opponent procedural exercise, with the use of computer potential, in attendance of staff and personnel from Special Force Command, Support and Training Force Command, Training Base Vyškov, Military Academy Vyškov, designated unit commanders from Special Force, namely 72 Mech Bt. This experimental exercise proved right some factors that are prepared in accordance with NATO operational concept USECT (Understand, Shape, Engage, Consolidate, Transition). In the first place, the experiment demonstrated the practicability of manoeuvre attack by BTF on fully prepared opponent's defences and subsequently occupying his positions and locations, even though at the cost of relatively higher losses of combat vehicles. The article is accompanied by the Table of Exercise Summary.

Established methods of warfare are out of use in urbanized regions, western technological and arms potential must be amended by new equipments, materials and weapons of XXIst Century WarriorCity Guerrilla Fighter. Urbanized areas are divided into separated sectors with changed dimensions: dominating tall buildings, impenetrable barriers. Reinforced concrete, narrow streets, fight inside buildings prevent us from using global position systems. So, dismounted infantry are being equipped by inertial movement units, portable lasers, noctovisors, and bolometers (i.e. instruments used to measure tiny amounts of radiant energy). Bolometers in combination with low light level videos enable to identify friends of foes, to set risky targets. The socalled reconnaissance hand grenade to get image and sounds of enemy soldiers are being developed, it is anticipated the wide employment of unmanned aerial and ground vehicles. Many arrangements are done to prevent "collateral damages", unintentional killing of civilians as a result of military action.

The purpose of this article is to get readers acquainted with new facts that are arising in the sphere of defence and security of state and at the same time they might influence defence economics research. This recent phenomena came into existence as a consequence of new world layout and events especially tied with massive terrorist attacks after September 2001.

This second and closing part of this security study covers decades before the half of this century. The leading role in prevention and fight against armed conflicts will rest namely upon intelligence services. It is also expected the mass use of nonlethal weapons. The US will stay as the only leading superpower, minority expects a plurality model, i.e. the US will be only first among the equals. Some predicts the collapse of the EU. The Army of the Czech Republic ought to achieve full operational potential around the year 2012. It will take part in multinational missions. The Alliance armies should have 8 per cent of their capacities fully operable abroad. Under the preventive strategy, the regions of their prospective deployment will be in bordering countries around Europe, areas around the Eastern Mediterranean, or in the Far East. More or less, one problem remains still open: whether foreign deployments of the ACR really correspond to the interests and needs of the Czech Republic.

This new generation war could be characterized by an emphasis on nonstate actors, by political and psychological forms of attacks that directly influence opponents. Other characteristics are as follows: extensive refugee flows, violence, transnational criminal aspects. Several factors will impact the nature, frequency and character of "small wars" in the 21st century. Failed/failing states, urbanization, diffusion of actors, communications technology, technological diffusion, religion, and ultra-terrorism. Clausewitz's fundamental appreciation for the primacy of political objectives as the guiding object in war remains relevant to "small wars" as does to interstate conflicts. The problem for today's strategist or policy maker is determining exactly what has changed, how the various means of stratecraft need to be adapted to the specific contingency at hand (according to The Journal of Strategic Studies, 6/2005).

Answering the commander's intelligence and decision needs is an uneasy task for any person responsible for intelligence. PIR information help the commander to keep knowledge on relevant environment during peacekeeping, stability and supporting operations, which are different from PIR in offensive and defensive operations. In combat operations, PIR focuses on enemy's military capability and intentions. Intelligence collection in stability and support operations may adjust to the people and their cultures, politics, religions, economics and related factors. The commander must have information telling on current enemy's threats, fighters, as well as on information ranging from standard of living of local population, supplies of electric power, to building a municipal school. Shortly, to have information behind the traditional scope of PIR. But the current Czech regulation MO/VZS 2003 does not explain similar situations, the only examples we can find are those in US Army Field Manual 3-07 Stability Operations and Support Operations.