Analýza přezkoumání hospodaření vybraných územních samosprávných celků

Abstract

The aim of the diploma thesis is to analyze and evaluate the review of the management of selected territorial self-governing units and the subsequent comparison of the procedures for reviewing the management by the auditor and the regional authority. The theoretical part defines the basic territorial self-governing units and also deals with the control of their management. The empirical part is focused first on the review of municipalities in the selected region and then on the review of the management of two selected municipalities. Based on the analysis of the selected municipalities, the main differences between the review of management carried out by the regional authority and the auditor are identified and an overview of the main advantages and disadvantages of individual reviews is created.