Zhodnocení zabezpečení interního kontrolního systému vybraného městského úřadu

Abstract

The bachelor thesis focuses on the setting of financial control in the territorial self-governing unit specifically at Šumperk Municipal Authority. The aim of the bachelor thesis is to evaluate the security of the internal control system in terms of Šumperk Municipal Authority for the period of 2012-2016. In order to achieve the set and partial objective, the method of research, descriptive analysis of the system and comparative analysis in the years 2012-2016 were used. The bachelor thesis is structured into five main chapters. The second theoretical chapter is focused on the system of public administration and control in public administration. The third practical chapter introduces the town of Šumperk, a type of municipality with extended competence, its organizational structure and the inclusion of an internal audit and control department into the organizational structure. The fourth chapter evaluates the security of the internal control system of Šumperk Municipal Authority. At the end of this thesis, the advantages and disadvantages of the system are evaluated and specific recommendations for improvement of the internal control system of the Šumperk Municipal Authority are elaborated.