Interní audit a finanční kontrola ve veřejné správě

Abstract

The aim of this work is to define specific areas of internal audit and financial control in public administration and to analyze the impacts of the legislative adjustment on the internal audit system at the city office in Bystřice pod Hostýnem. Audit history is related to the development of accounting. The audit was one of the methods that were first used to property record. Over time the audit has also focused on protecting this property. The diploma thesis deals with the issue of internal audit and financial control in public administration. At the beginning of the thesis the basic concepts of audit and control are theoretically defined. These are concepts audit, internal and external audit, Standards for the professional practice of internal audit, control, internal control, financial control and annual report on the results of financial controls. Next part is devoted to specific features of internal audit in public administration. Changes in the legislative regulation also form an essential part of the diploma thesis. The last part of the work is the definition of audit and control activities at the city office in Bystřice pod Hostýnem. Attention was also paid to the evaluation of the questionnaire survey.