ESF:MKV_AKVS Auditing and Controling in PS - Course Information

MKV_AKVS Auditing and Controling in Public Sector

Extent and Intensity

0/0/0. 5 credit(s). Type of Completion: zk (examination).
In-person direct teaching

Teacher(s)

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

Sat 1. 11. 12:00–15:50 P104, Sat 22. 11. 8:00–11:50 P104, Sat 13. 12. 12:00–15:50 P106

Prerequisites

(! MKV_KVSE Control in Public Sector )&& (! MKV_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 offered to students of any study field.

Course objectives

The aim of the course is to provide students with a comprehensive overview of methods, tools, and the legal framework of control and auditing in the public sector. Students will become familiar with the principles and procedures of financial control, audit of financial management, and performance audit, including their application in public administration organizations. Special attention is given to control mechanisms in the procurement and implementation of public contracts, compliance with the principles of economy, efficiency, and effectiveness (3E), and the process of municipal financial review. The course also emphasizes understanding the role of auditing as a tool for ensuring transparency, accountability, and risk mitigation in the public sector. Students will acquire the ability to identify key risks, propose control measures, and evaluate the effectiveness of public expenditures.

Learning outcomes

After completing the course, the student will be able to: explain the principles and objectives of financial, performance, and system control in the public sector, navigate the legal framework of auditing and financial control, describe the process of municipal financial review and its significance for transparent governance, analyze and evaluate the efficiency, economy, and effectiveness of public expenditures using the 3E principles, identify risks in control mechanisms and propose measures to minimize them, apply basic audit methods to practical case studies, including public procurement, understand the principles and structure of internal control and management systems in public administration, explain, using a practical example, the process of setting up, evaluating, and verifying the functionality of an internal control and management system, understand the role of auditing and control in ensuring accountability, transparency, and integrity in public administration.

Syllabus

The first block focuses on an introduction to the issues of control and audit in public administration and explains their role in ensuring transparency and accountability. Students will learn about the legal framework for control and audit in the Czech Republic and the European Union, as well as basic international standards (e.g., INTOSAI, ISSAI). The block also includes a description of the different types of control and audit, in particular financial audit, performance audit, and system control, as well as the process of reviewing municipal finances. Another important element is the explanation of the principles of economy, efficiency, and effectiveness (3E) and their significance in the evaluation of public expenditure. Block 2: Internal control and management system (ICMS) The second block is devoted to the issue of internal control and management systems (ICMS) in public administration organizations. Students will gain an overview of the principles and structure of these systems, their role in ensuring the proper functioning of public organizations, and the tools used for their effective functioning. Great emphasis is placed on a practical understanding of the process of setting up, evaluating, and verifying the functionality of IACS. Block 3: Public Procurement, Financial Control, and Risks The third block focuses on control mechanisms in the area of public procurement and financial control, which are key to the effective management of public funds. Students will learn about public procurement control processes, typical risks and errors that occur in this area, and financial control tools, including ongoing, ex-post, and public administration controls. An integral part will also be the issue of identifying risks and proposing measures to minimize them in practice, with an emphasis on risk management in the public sector. Translated with DeepL.com (free version)

Literature

required literature
• NEMEC, Juraj. Kontrola ve veřejné správě. Praha: Wolters Kluwer Česká republika, 2010. ISBN 978-80-7357-558-8.
• KUPEC, Václav. Moderní kontrola veřejné správy. Vydání první. Praha: Wolters Kluwer, 2023, 151 stran. ISBN 9788076767133. info
• Komentář k zákonu o finanční kontrole ve veřejné správě. Edited by Jana Kranecová - Damian Czudek - Tereza Koucká Hőfferová - Andrea. Plzeň: Vydavatelství a nakladatelství Aleš Čeněk, s.r.o., 2021, 308 stran. ISBN 9788073808105. info
• OCHRANA, František. Zadávání, hodnocení a kontrola veřejných zakázek : (ekonomická analýza). Vyd. 1. Praha: Ekopress, 2008, 153 s. ISBN 9788086929460. info

recommended literature
• PÉREZ-MOROTE, Rosario; RIBEIRO, Humberto Nuno Rito; CALLEJA-LOZANO, Javier a SANTOS-PEÑALVER, Jesús Fernando. Risk and conditioning factors in the public internal control. Weaknesses in public management concerning the procurement of expenditure files. O
• Newton, H. (2021) ‘Auditing’, Salem Press Encyclopedia [Preprint]. Available at: https://research.ebsco.com/linkprocessor/plink?id=77eaa240-d102-36b7-b6e2-828e2b1f7142 (Accessed: 13 August 2025).
• JURAJDOVÁ, Hana and Pavla KVAPILOVÁ. Přezkoumání hospodaření auditorem. In Daně - teorie a praxe 2006. 2006th ed. Brno: Sting, 2006, 4 pp. ISBN 80-65343-14-X. info

Teaching methods

There are three lectures (each four hours) given during semester. Lectures are focused on explanation of the main topics of control in public sector. Self-study is emphasised then. Students have an opportunity to evaluate their knowledge in self-correcting on-line tests.

Assessment methods

The course ends with an exam. In order to pass, you need to process the POT and pass the final test. It is also possible to complete the optional parts, which are scored. A maximum number of points can be obtained (the number may vary from year to year). The grade is designed according to the usual grading scale. Any copying, recording or taking out of tests, use of unauthorized aids as well as communication devices, or any 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 study 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. The above procedure applies to all activities that enter into the final course grade, (term papers, tests, reports, etc.).

Language of instruction

Czech

Study support

https://is.muni.cz/auth/el/econ/podzim2025/MKV_AKVS/index.qwarp

Further comments (probably available only in Czech)

Study Materials
The course is taught annually.
General note: Nezapisují si studenti, kteří absolvovali předmět MKV_KVSE a MKV_AUDA.

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