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Lecturer(s)
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Pavel Jan, prof. Ing. Ph.D.
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Course content
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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)
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Learning outcomes
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The aim of the course is to acquaint the students with the control processes and mechanisms governed by public law, the course defines function of the financial management in public administration. Furthermore, it describes character of working, system and style of management of internal audit and particular types of audits. Theoretical base of the course is further supplemented by concrete audit concepts and its implementation in practice.
A student will master the specifics of control and auditing mechanisms in public sector. The student acquires the knowledge of the methodological approach to the performance audit and understand the concept of methodology 3E. Practical examples are suitable for learning its application.
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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
The graded assignment is granted upon completion of the seminar paper and passing the written test.
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Recommended literature
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DVOŘÁK, M., DVOŘÁKOVÁ, J.:. Pracovní postupy a dokumentace při realizaci veřejnoprávních kontrol a interního auditu. Praha: Český a moravský účetní dvůr, 2004. ISBN 80-903246-1-4.
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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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