VSFS:N_KAVS Control and Audit in Public Ad - Course Information

N_KAVS Control and Audit in Public Administration

Extent and Intensity

2/0. 5 credit(s). Type of Completion: zk (examination).

Teacher(s)

Ing. Josef Budík, CSc. (seminar tutor)

Guaranteed by

Ing. Josef Budík, CSc.
Department of Economics and Management – Departments – University of Finance and Administration
Contact Person: Ing. Edita Jerie, DiS.

Timetable of Seminar Groups

N_KAVS/pVPH: Thu 12:15–12:59 S36, Thu 13:00–13:45 S36, J. Budík
N_KAVS/vVMO: Fri 25. 10. 13:45–15:15 M15, 15:30–17:00 M15, Fri 8. 11. 12:00–13:30 M15, 13:45–15:15 M15, Fri 22. 11. 12:00–13:30 M17, 13:45–15:15 M17, J. Budík
N_KAVS/vVPH: Fri 18. 10. 15:30–17:00 S11, 17:15–18:45 S11, Fri 15. 11. 15:30–17:00 S11, 17:15–18:45 S11, Fri 29. 11. 15:30–17:00 S11, 17:15–18:45 S11, J. Budík

Prerequisites (in Czech)

Znalosti problematiky účetnicví a veřejné správy.

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.

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. 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.
• 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.

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.
General note: Aa1.
Information on the extent and intensity of the course: 12 hodin KS/semestr.

• Enrolment Statistics (Winter 2013, recent)
  
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