Analýza procesu interního auditu ve veřejné správě

Abstract

The bachelor’s thesis deals with the Analysis of Internal Audit Process in Public Administration. In the Czech Republic, the internal audit is a relatively young discipline, as it developed as late as mid-1990s in the country. The profession of an internal auditor rose to prominence due to 320/2001 Coll. Act on Financial Control in Public Administration and on the Amendment to some Acts that defined the scope of internal audit in public administration. The thesis aims to analyse the internal audit process in a selected organisation, i.e. the Municipal Authority in Bystřice pod Hostýnem, and to learn about the activities of the Internal Audit Department and the individual steps taken when auditing. The research part of the thesis was processed in cooperation with the Municipal Authority in Bystřice pod Hostýnem. The research part lists all audits carried out by the Internal Audit Department of the Municipal Authority in Bystřice pod Hostýnem in 2018. The thesis also describes the course of a specific audit, namely Audit on Treasury Operations, reg. number 2018-02.