Organizace, kompetence a ekonomika Nejvyššího kontrolního úřadu

Abstract

The objective of the thesis is to compare, using the comparative method, the supreme audit authorities of the selected countries of the European Union and to analyse the operation of the Supreme Audit Office in the Czech Republic. The first part defines the concepts of the public administration, the audit and the audit system of the Czech Republic. The following part characterizes the Supreme Audit Office, its creation and the necessity of the institution of this kind. The chapter contains the characteristics of the powers of the Office and its bodies. The final part of the thesis analyses its operation over the selected years, from the point of view of the receipts and expenditures, describing the problem of the audit of the audit that has been topical in the Czech Republic in recent years. At the end of the thesis, the author applies his own observations from this field and formulates his recommendations.