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Lecturer(s)
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Course content
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Basic concepts - good governance, internal management and control, risk, management control, audit. Management and control models - reasons for their creation, components and principles. The 3 Bands of Defence model - the division of responsibilities model (role of corporate bodies, management control, independent assurance). Role of the Supreme Audit Office. Internal management and control and its legal regulation in the Czech Republic. Risk management - identification, analysis, response to risk, monitoring and evaluation. Role of internal audit I (Mission, definition, main principles, code of ethics, introduction to internal audit standards. Internal audit strategy and nature of its work, independence and objectivity, internal audit statute). Public procurement - how to achieve good value for money. (How to set evaluation criteria, approval and control procedures - ex ante and ex post control. The role of audit and examples from practice.) The issue of subsidies in terms of meeting the public interest. (Project selection criteria, setting project indicators, approval and control procedures - ex ante and ex post control. Role of audit and examples from practice). Red Flags - fraud risks and controls (data analysis, time series, Benford's Law).
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Learning activities and teaching methods
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Monologic (reading, lecture, briefing), Dialogic (discussion, interview, brainstorming), Work with text (with textbook, with book)
- Preparation for an exam
- 40 hours per semester
- Individual project
- 42 hours per semester
- Contact teaching
- 14 hours per semester
- Data/material collection
- 15 hours per semester
- Home preparation for classes
- 35 hours per semester
- Preparation for a credit (assessment)
- 4 hours per semester
- Individual project
- 25 hours per semester
- Contact teaching
- 39 hours per semester
- Data/material collection
- 15 hours per semester
- Preparation of a presentation (report)
- 12 hours per semester
- Home preparation for classes
- 20 hours per semester
- Preparation for a credit (assessment)
- 4 hours per semester
- Preparation for an exam
- 35 hours per semester
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Learning outcomes
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The aim of the course is to introduce students to the basic issues of management and governance, risk management and audit functions in the public sector.
A student who has successfully completed the course can: assess the quality of an organisation's management processes and governance; assess the effectiveness of risk management processes and the effectiveness of control mechanisms within the organisation; assess the efficiency and cost-effectiveness of individual operations and their compliance with legislation; identify the risks that have a potential impact on the achievement of the set objectives and assess the adequacy of their management and control. A student who has successfully completed the course will be able to: be familiar with the Law 320/2001 on financial control; set up control and management processes within an organisation; assess the adequacy of evaluation criteria in public procurement and subsidies; effectively assess the possibility of fraud. A student who has successfully completed the course is able to: Communicate their own professional opinions clearly and persuasively to professionals and the wider public; incorporate consideration of the ethical dimension of problem solving.
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Prerequisites
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unspecified
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Assessment methods and criteria
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Written examination, Home assignment evaluation
Credit: on the basis of active participation in seminars in the minimum extent according to the faculty regulation, written test. Examination: oral or written.
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Recommended literature
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KRÁLÍČEK, J., MOLÍN, V.:. Vnější a vnitřní kontrola z pohledu managementu: Praha: Wolters Kluwer, 2014.
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KRANECOVÁ, J. Komentář k zákonu o finanční kontrole ve veřejné správě. Plzeň: Vydavatelství a nakladatelství Aleš Čeněk, 2021. 2021.
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NEMEC, J., OCHRANA, F., PAVEL, J., ŠAGÁT, V.:. Kontrola ve veřejné správě. 1. vyd. Praha: Wolters Kluwer, 2010, 158 s., ISBN 978-80-7357-558-8.
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