MPV_AKVS Auditing and Controlling in Public Sector

Faculty of Economics and Administration
Autumn 2023
Extent and Intensity
2/1/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
Mgr. Ing. Pavla Kvapilová (lecturer)
Ing. Filip Hrůza, Ph.D. (lecturer)
Ing. Markéta Páleníková, Ph.D. (lecturer)
Guaranteed by
Ing. Markéta Páleníková, Ph.D.
Department of Public Economics – Faculty of Economics and Administration
Contact Person: Jana Biskupová
Supplier department: Department of Public Economics – Faculty of Economics and Administration
Timetable
Fri 8:00–9:50 S306, except Fri 22. 9., except Fri 10. 11.
  • Timetable of Seminar Groups:
MPV_AKVS/01: each odd Friday 10:00–11:50 S306, except Fri 10. 11., P. Kvapilová, M. Páleníková
Prerequisites
((! MPV_KVSE Control in Public Sector )&& (! MPV_AUDA Auditing and Taxes ))
Students are expected to have basic knowledge of public economy issues, public finances and non-profit organization topics. Recommended prerequisite are the Public Finances I. and Public Sector Economics courses.
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
The capacity limit for the course is 92 student(s).
Current registration and enrolment status: enrolled: 1/92, only registered: 0/92, only registered with preference (fields directly associated with the programme): 0/92
fields of study / plans the course is directly associated with
Course objectives
The aim of the course is to introduce evaluation methods of public finance and main areas of controlling in the public sector. One part of the course is the auditing of public sector organizations, were students will learn the goals and characteristics of the audit, discuss the problems on this field. They will understand legislative framework, audit in public sector and non-profit organizations, international accounting standards, etc. At the end of the second part focusing on the public finance controlling, students will be able to understand control mechanisms in the public sector, describe specifics of the control at each level of public administration (state, municipalities) as well as in other public administration institutions. The third part of the course consists of the public service delivery, especially of the public procurement, public private partnerships, process of outsourcing, legislative and institutional framework.
Learning outcomes
At the end of the course the student should be able to understand the controlling in the public sector, to describe all types of controls, to orient in the control system in the Czech Republic. Also, the student will understand all types of public service delivering, be able to define process of public service procurement including the supervision of public procurement in the Czech Republic and European Union. As well the student will have knowledge about the audit in public sector. He will orient in the international auditing regulations and procedures and he will be able to evaluate the accounting of municipal bodies and perform the financial audit of non-profit organizations.
Syllabus
  • Seminars are being organized on the in the same way. There will be several lessons with the participation of experts from different institutions.
  • Syllabus: 1. Control as a management tool. Types of control, their basic functions and outcomes. 2. Control systems in the public sector and central control administration within the public administration sector. 3. Specifications of the municipal authorities’ controls and the description of selected statutory institutions including the financial control in public administration. 4.Characterization of control bodies in the Czech Republic and within the EU countries (including relevant comparison). 5. Public-private partnerships as a method of public service delivery 6. Concession as a part of public procurement in the Czech Republic: process, aplication in the public services delivery and the control mechanism 7. Public procurement – process, legal and institutional framework. 8. Transparency of the public procurement system, instrument for public supervision in the Czech Republic and European Union 9.General characteristics and the subject matter of auditing. Legal regulations of auditing, responsibility and an auditor's ethics code. Role of auditor in clarification of the unethical behavior. 10.Auditing harmonisation and accounting in the European Union. Aplication of international auditing standards in providing auditing services. 11.Auditing reports and their information functions. Auditing procedure, documentation and proving information. 12.Financial auditing of statement of balances in municipalities. Management review of municipalities. Financial auditing of non-profit making organizations. Performance auditing of non-profit making organizations. 13.Final test.
Literature
    required literature
  • NEMEC, Juraj. Kontrola ve veřejné správě. 1. vyd. Praha: Wolters Kluwer Česká republika, 2010, 158 s. ISBN 9788073575588. info
  • OCHRANA, František. Zadávání, hodnocení a kontrola veřejných zakázek : (ekonomická analýza). Vyd. 1. Praha: Ekopress, 2008, 153 s. ISBN 9788086929460. info
    recommended literature
  • • PÁLENÍKOVÁ, Markéta. Fenomén Publi-Private Partnerships a poskytování veřejných služeb (Phenomen of Public-Private Partnerships and public service delivering). První. Brno: Masarykova univerzita, Brno. 2010, 176 pp. ISBN 978-80-210-5409-7
  • REKTOŘÍK, Jaroslav, Vladimír HYÁNEK, Ivan MALÝ and Jan ŠELEŠOVSKÝ. Ekonomika a řízení odvětví veřejného sektoru (The Economy and the Administration in a Public Sector). druhé aktualizované. Praha: Ekopress, s.r.o., 2007, 309 pp. Ekonomie. ISBN 978-80-86929-29-3. info
  • REKTOŘÍK, Jaroslav and Jan ŠELEŠOVSKÝ. Kontrolní systémy veřejné správy a veřejného sektoru (Control systemes withins the sphere of Public Administration and Public Sector). První. Praha: Ekopress, s.r.o. K Motelu 124, Praha 4, 2003, 212 pp. Ekonomická řada. ISBN 80-86119-72-6. info
  • JURAJDOVÁ, Hana. Audit - nástroj měření efektivnosti veřejného sektoru (Audit - Implement to Measuring of Effeciency in the Public Sector). In Česká ekonomika na přelomu tisíciletí. 1st ed. Brno: Masarykova univerzita, 2001, p. 341-346. část první. ISBN 80-210-2533-6. info
Teaching methods
The course is taught in form of lectures and seminars. There are explained basic theses of control in public sector within lectures. Within seminars are student being confronted with case studies, solving specific examples of control issues etc. In different case studies will be explained application of all control mechanisms with aim to categorize different types of control on real situations with stress pit on financial systems control in public administration within governmental and self-governmental units.
Assessment methods
The course ends with an exam. Admission to the examination is subject to obtaining at least 60% of the total number of points. Students receive points from the test, the seminar paper, and the optional parts. The result of the examination is based on the semester-long work and the points obtained in the individual parts. Any copying, recording or taking out tests, use of unauthorized aids as well as communication devices, or other interference with the objectivity of the examination (credit) will be considered a failure to meet the requirements for completion of the course and a gross violation of the course regulations. As a consequence, the instructor will close the examination The instructor will close the course (credit) with a grade of "F" and the Dean will initiate disciplinary proceedings, which may result in termination of the student's studies.
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
The course is taught annually.
General note: Nezapisují si studenti, kteří absolvovali předmět MPV_KVSE a MPV_AUDA.
The course is also listed under the following terms Autumn 2012, Autumn 2013, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2024.
  • Enrolment Statistics (Autumn 2023, recent)
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