KVKVS2 Public sector Control II

Faculty of Economics and Administration
Spring 2009
Extent and Intensity
0/0. 3 credit(s). Type of Completion: zk (examination).
Teacher(s)
Mgr. Bc. David Póč (lecturer)
doc. Ing. Jaroslav Rektořík, CSc. (lecturer)
doc. PhDr. Jan Šelešovský, CSc. (lecturer)
Guaranteed by
doc. PhDr. Jan Šelešovský, CSc.
Department of Public Economics – Faculty of Economics and Administration
Contact Person: Lenka Jílková
Timetable
Sat 21. 2. 12:50–16:15 P403, Sat 14. 3. 12:50–16:15 P403, Sat 28. 3. 12:50–16:15 P403
Prerequisites
The course is taught only in the distant form of study. Students are expected to have passed the Control in Public Administration course, and have basic knowledge of public finances and legislation relevant for public administration.
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
The main objective of the course is to understand the PIFC – Public Internal Financial Control system that has been designed by the European Commission and recommended for implementation in all EU member states. Students will receive basic information of standards for internal management systems and for check of organization; course will also deal with international standards for internal audit practice. Students will understand that it is a wide system that is executed by the government or commissioned organizations with the aim to ensure that financial management, control of public finances (including the European funds) and their use by the public administration is in harmony with relevant legislature, budgetary rules and principles of solid financial management, transparency, efficiency, effectiveness and saving.
Syllabus
  • Tutorials are scheduled into three four-hour blocks dealing with the following topics:
  • 1st block: Finanacial management and control in public administration (the whole course is specified in the first block and instructions on how to pass the mandatory self-correcting tests are given).
  • 2nd block: Audit in public administration including auditing of the European funds
  • 3rd block: Aims, methods and techniques of internal audit
  • A detailed study plan could be found in the electronic support of study.
Literature
  • KOLEKTIV. Posílení vnitřních finančních kontrolních mechanismů na regionální úrovni. Sofreco 2005, Projekt Phare, ISBN 80-86284-53-0
  • Metodika finančních toků a kontroly programů spolufinancovaných ze SF, Fondu soudržnosti a Evropského rybářského fondu na programové období 2007 - 2013
  • DVOŘÁČEK, Jiří. Interní audit a kontrola. Online. 2. přeprac. a dopl. vyd. Praha: C.H. Beck, 2003. xiii, 201. ISBN 8071798053. [citováno 2024-04-24] info
  • Šelešovský, Jan - Binek, Jan - Jurajdová, Hana - Kvapilová, Pavla. Finance, audit, kontrola - učební text - Průběžné vzdělávání úředníků ÚSC. Brno : Masarykova univerzita, 2006. ISBN 80-210-3944-2.
  • Rektořík, Jaroslav - Šelešovský, Jan. Kontrolní systémy veřejné správy a veřejného sektoru. První. Praha : Ekopress, s.r.o. K Motelu 124, Praha 4, 2003. 212 s. Ekonomická řada. ISBN 80-86119-72-6.
Assessment methods
Seminar paper - 50% of grade; after submission marked as Passed or Not passed.
Self-correction tests – optional, not graded
Final test - 50% of grade; maximum score is 20 points; grading scale: 20-19 = A, 18=B, 17=C, 16=D, 15=E, 14 and less = F.
If students commit a prohibited act, such as using various forbidden tools, cribbing, taking out any part of the exam or any other cheating, the teacher is allowed to interrupt an exam and to grade a student with F, FF or FFF according to the seriousness of the offence. The mentioned procedure relates to all the activities that are included in the final evaluation of the course (seminar work, essays, tests etc.).
Language of instruction
Czech
Further comments (probably available only in Czech)
The course is taught annually.
The course is also listed under the following terms Spring 2007, Spring 2008.
  • Enrolment Statistics (recent)
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