Finanční kontrola územních samosprávných celků v ČR

Abstract

My bachelor thesis deals with financial control in public administration with a focus on the activity of Inspection and Internal Audit Office of the Ostrava-South borough authorities during 2006-2008 period. The first part describes theoretical and practical activities of the department, which are mainly based on annual plans. The following section contains analysis of the specific activity of the department and an overview of risks present at borough authorities Ostrava-South. The last part contains an evaluation using SWOT analysis, comparison of planned inspections and audits done. And an evaluation of risk occurrence during the period 2006-2008.