Výkonnost v podmínkách Nejvyššího kontrolního úřadu

Abstract

The first goal of this thesis is to define the status and powers of the Supreme Audit Office of the Czech Republic in comparison with the status and powers of the Supreme Audit Office of the Slovak Republic, the Supreme Audit Office of the Republic of Poland and the European Court of Auditors of the European Union. Despite a few differences in the functioning of the Supreme Audit Office of the Czech and the Slovak Republic, can confirm the hypothesis that the position and powers of these two institutions is comparable.

The second goal of this thesis is to evaluate the effectiveness and efficiency of the Supreme Audit Office of the Czech Republic for the period 2008-2013 according to the set parameters. Set parameters are the number of employees, the number of planned and carried out checks, receipts and expenditure of the Authority. Effectiveness will be evaluated according to set of input and output parameters. A effectiveness achieved by tasks. The hypothesis that the Supreme Audit Office of the Czech Republic is in the effectiveness of 90 % of the results and the efficiency is at 80-100 % , was not confirmed. Implementation of controls in a given year is at a level below 50 %. The lowest efficiency of the office was at 64 %.