Finanční kontrola ve veřejné správě

Abstract

The diploma work deals with issues of financial controls in public administration as a significant control tool for management of public funds. The work focuses on mapping of the system of financial controls in public administration, legislation norms, methods and procedures used during individual controls and most often found errors and deficiencies. It also focuses on subjects and objects of controls with respect to their rights and obligations including definition of the role of control body in an organization. Because of specifics of financial controls according to international agreements the work deals in more detail with the two basic subsystems of financial controls in public administration, namely a control in public administration and an internal control system. All data for the chapter on execution of internal audit in conditions of a statutory town were provided by the department of internal audit of the section of internal audit and control of the municipal office in Ostrava.