Course: Financial Controll in Public Sector

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Course title Financial Controll in Public Sector
Course code MUFU/2FKVS
Organizational form of instruction Lecture
Level of course Master
Year of study not specified
Semester Winter
Number of ECTS credits 4
Language of instruction Czech
Status of course Compulsory, Compulsory-optional
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
Lecturer(s)
  • Otrusinová Milana, Ing. Ph.D.
  • Šnédar Libor, JUDr. Ph.D.
Course content
- Control as a management tool (Management). Types of controls, their basic functions, phase inspection process. - Control system in the Czech Republic, legislative security controls. Examples of central control authorities in selected countries. - Financial control in public administration, methods and procedures used. - The stage of the work carried out. Control file. - Audit as part of the control of the public sector and public administration. - Financial audit of the accounts of local authorities. Management review of the local authorities. - Financial and performance audit of nonprofit organizations. - Public procurement and control. Presentation correspondent tasks. - Problems of methodology PIFC. Concepts, functions. Presentation correspondent tasks. - The issue of corruption and ethics in public administration, presentation correspondent tasks. - Lecture and discussion on the topic of auditing in public administration with practitioners.

Learning activities and teaching methods
Monologic (Exposition, lecture, briefing), Dialogic (Discussion, conversation, brainstorming), Methods for working with texts (Textbook, book), Demonstration, Teamwork
  • Home preparation for classes - 15 hours per semester
  • Term paper - 10 hours per semester
  • Participation in classes - 26 hours per semester
  • Preparation for course credit - 12 hours per semester
  • Preparation for examination - 12 hours per semester
  • Home preparation for classes - 15 hours per semester
prerequisite
Knowledge
Knowledge of public finance and legislation relating to public administration. Overview of recent developments of the issue in the media, professional journals, the Ministry of Finance website, the Association of Towns and Municipalities, counties, etc.
Knowledge of public finance and legislation relating to public administration. Overview of recent developments of the issue in the media, professional journals, the Ministry of Finance website, the Association of Towns and Municipalities, counties, etc.
learning outcomes
the system of financial control in the Czech republic
the system of financial control in the Czech republic
legislation in the field of financial control of public finances
legislation in the field of financial control of public finances
principles of sound financial management, transparency, performance
principles of sound financial management, transparency, performance
3E principles when handling public funds
3E principles when handling public funds
principles and individual components of the internal control system of organizations
principles and individual components of the internal control system of organizations
Skills
posoudit zaúčtované základní hospodářské operace
posoudit zaúčtované základní hospodářské operace
aplikovat účetní myšlení při analýze vlivu konkrétních hospodářských transakcí na bilanční princip a výsledek hospodaření
aplikovat účetní myšlení při analýze vlivu konkrétních hospodářských transakcí na bilanční princip a výsledek hospodaření
navrhnout součásti vnitřního kontrolního systému v obchodní společnosti i organizaci VS , včetně vnitřních směrnic
navrhnout součásti vnitřního kontrolního systému v obchodní společnosti i organizaci VS , včetně vnitřních směrnic
analyzovat účetní informace a účetní výkazy z hlediska chybovosti
analyzovat účetní informace a účetní výkazy z hlediska chybovosti
sestavit základní mapu rizik ve finanční oblasti
sestavit základní mapu rizik ve finanční oblasti
understands the control of public administration as a comprehensive system that internally implements the government or its authorized organization.
understands the control of public administration as a comprehensive system that internally implements the government or its authorized organization.
acquires the ability to interpret financial management, control of public finances and their use of public authorities, including EU funds, in accordance with relevant legislation, budgetary rules, the principles of sound financial management, transparency, efficiency, effectiveness and efficiency.
acquires the ability to interpret financial management, control of public finances and their use of public authorities, including EU funds, in accordance with relevant legislation, budgetary rules, the principles of sound financial management, transparency, efficiency, effectiveness and efficiency.
to characterize a system of standards for internal management and control organizations, including international standards in relation to the everyday practice of internal auditing.
to characterize a system of standards for internal management and control organizations, including international standards in relation to the everyday practice of internal auditing.
to analyze and discern the effects of corruption and ethics in public administration using the institutional aspects of control.
to analyze and discern the effects of corruption and ethics in public administration using the institutional aspects of control.
teaching methods
Knowledge
Teamwork
Dialogic (Discussion, conversation, brainstorming)
Dialogic (Discussion, conversation, brainstorming)
Monologic (Exposition, lecture, briefing)
Demonstration
Methods for working with texts (Textbook, book)
Methods for working with texts (Textbook, book)
Teamwork
Demonstration
Monologic (Exposition, lecture, briefing)
assessment methods
Preparation of a presentation
Grade (Using a grade system)
Grade (Using a grade system)
Written examination
Preparation of a presentation
Analysis of the student's performance
Analysis of the student's performance
Written examination
Recommended literature
  • DRÁBKOVÁ, Zita. Kreativní účetnictví a účetní podvody: řízení rizika účetních chyb a podvodů. Praha: Wolters Kluwer, 2017. ISBN 978-80-7552-791-2.
  • DUŠEK, Jiří. Vyhněte se chybám v účetnictví: rady, řešení, praktické příklady. Praha: Grada, 2014. ISBN 978-80-247-5433-8.
  • INTOSAI. Guidelines for Internal Control Standards for the Public Sector. 2004.
  • Kafka, Tomáš. Průvodce pro interní audit a risk management. Vyd. 1. Praha : C.H. Beck, 2009. ISBN 978-80-7400-121-5.
  • NEMEC, Juraj et al. Kontrola ve veřejné správě. 1. vyd.. Praha: Wolters Kluwer Česká republika, 2010.
  • Pastuszková, Eliška. Finanční vztahy a výkonnost veřejné správy. ISBN 978-80-89401-65-9.
  • PROKŮPKOVÁ, Danuše a Tomáš BARTOŠ. Ověření účetní závěrky vybraných organizací veřejného sektoru. Vyd. 1. české. Praha: Český institut interních auditorů, 2014. ISBN 978-80-86689-53-1.
  • SCHIFFER, Vladimír. Vnitřní kontrolní systém: významný nástroj ochrany majetku a hospodaření účetních jednotek. Vyd. 1.. Praha: ASPI, 2009. ISBN 978-80-7357- 436-.
  • Vodáková Jana. Nástroje ekonomického řízení ve veřejném sektoru. 2013. ISBN 978-80-7478-324-1.
  • Vyhláška MF č. 416/2004 Sb. prováděcí vyhláška k zákonu o finanční kontrole.
  • Zákon č. 320/2001 Sb. o finanční kontrole ve veřejné správě.
  • Zákon č. 420/2004 Sb. o přezkoumávání hospodaření územních samosprávných celků. .
  • Zákon č. 552/1991 Sb. o státní kontrole.


Study plans that include the course
Faculty Study plan (Version) Category of Branch/Specialization Recommended year of study Recommended semester