N_KAVS Control and Audit in Public Administration

University of Finance and Administration
Winter 2024
Extent and Intensity
2/2/0. 6 credit(s). Type of Completion: zk (examination).
Guaranteed by
JUDr. Tereza Jonáková, Ph.D.
Department of Regional Development and Public Administration – Departments – University of Finance and Administration
Contact Person: Mgr. Kateřina Franců
Prerequisites
Knowledge of accounting and public administration issues.
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives
At the end of this course the student will be able to explain and clarify the meaning of control and audit, the nature and the difference between audit and control, which are the main components of the internal control system (PRS) in public law, a správě.Podle   institutions in the public sector duty to build VKS . VKS law is divided into two types of configuration control activities.   This is a management control and internal audit. Management control is based on a relationship based "management entity - controlled entity" and feedback. Students will be able to define the role of internal audit. The issue will be able to demonstrate the theme of quality management, use of public funds for grants and other specifickýh activities.
Learning outcomes
Student will be able to:
- Explain and clarify the importance of control in public administration organizations;
- characterize the nature of the audit,
- explain the difference between audit and control;
- to identify the main components of the internal control system in public administration,
- Specify management control issues;
- Demonstrate issues of quality management, use of public funds for subsidies and other specific activities.
Syllabus
  • Syllabus: 1 - History, theory, approaches 2 - position and competence SAO 3 - Principles of internal control 4 - basic internal audit function 5 - Methods of Internal Audit 6 - Standards in the audit work 7 - ethics audit work 8 - Management of internal audit 9 - audit specific activities 10 - Quality of outputs, the control and management 11 - audit of projects supported by EU funds 12 - internal control system and internal audit - Act No. 320/2001 Coll.
Literature
    required literature
  • DVOŘÁČEK, Jiří. Interní audit a kontrola. 2. přepracované a doplněné vydání.. Praha: C. H. Beck, 2014, 202 s. ISBN 80-7179-805-3.
  • DVOŘÁČEK, Jiří. Interní audit v praxi. 1. vyd. Brno: Computer Press, 2005, vii, 236 s. ISBN 80-251-0836-8.
    recommended literature
  • SCHRÁNIL, Pavel a Josef TVRDOŇ. Externí a interní auditing. Vyd. 1. Praha: Vysoká škola finanční a správní, 2010, 67 s. ISBN 978-80-7408-042-5.
  • SCHRÁNIL, Pavel. Kontrola a audit ve finančních institucích a pojišťovnách. Praha: Vysoká škola finančí a správní, 2010. 70 s. ISBN 978-80-7408-027-2.ISBN 978-80-7408-042-5.
Teaching methods
Teaching takes the form / lectures / seminars / workshops / full-time study / group consultations and managed in the form of study. Minimum mandatory attendance at seminars / workshops in full-time studies is 75%, the controlled group consultations in combined form 50%. Students who fail to meet the mandatory level of participation may be given during the semester additional study obligations (to the extent that will demonstrate academic achievement and acquired competencies necessary for successful completion of course).
Assessment methods
Case study and examination (written and oral form).
Language of instruction
Czech
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
Information on the extent and intensity of the course: 16 hodin KS/semestr.
The course is also listed under the following terms Winter 2007, Summer 2008, Winter 2008, Summer 2009, Winter 2009, Winter 2010, Winter 2011, Winter 2012, Winter 2013, Winter 2014, Winter 2015, Winter 2016, Winter 2017, Winter 2018, Winter 2019, Winter 2020, Winter 2021, Winter 2022, Winter 2023.
  • Enrolment Statistics (recent)
  • Permalink: https://is.vsfs.cz/course/vsfs/winter2024/N_KAVS