ESF:MKV_AKVS Auditing and Controling in PS - Course Information

MKV_AKVS Auditing and Controling in Public Sector

Extent and Intensity

0/0/0. 5 credit(s). Type of Completion: zk (examination).

Teacher(s)

Mgr. Bc. David Póč (lecturer)
doc. PhDr. Jan Šelešovský, CSc. (lecturer)
Mgr. Ing. Pavla Kvapilová (lecturer)
Ing. Markéta Páleníková, Ph.D. (lecturer)

Guaranteed by

doc. PhDr. Jan Šelešovský, CSc.
Department of Public Economics – Faculty of Economics and Administration
Contact Person: Jana Biskupová
Supplier department: Department of Public Economics – Faculty of Economics and Administration

Prerequisites

(! MKV_KVSE Control in Public Sector )&& (! MKV_AUDA Auditing and Taxes )
Students are expected to have basic knowledge of public economy issues, public finances and non-profit organization topics. Recommended prerequisite are the Public Finances I. and Public Sector Economics courses.

Course Enrolment Limitations

The course is also offered to the students of the fields other than those the course is directly associated with.

fields of study / plans the course is directly associated with

• Public Economics and Administration (programme ESF, N-HPS)

Course objectives

The objective of the course is to introduce students to the study of main valuation methods and topical problems of control in public sector. Attention will be paid to basic principles within municipalities economy’s assessment, financial and performance audit of the public sector organization. Finishing this course will enable student to fully understand control as a management tool, identify control mechanisms in public sector, to describe specifications of control on the highest public administration level as well as on the self-governmental units’ level including other public administration institutions. Students will interpret basic goals and characterization of audit, discuss and apply arguments based on legislature and knowledge within the specific areas connected with audit, apply international accounting standards of audit directives including assessment of the non-profit organizations economy, asses financial control and audit in public administration.

Syllabus

• 1. Control as a management tool. Types of control, their basic functions and outcomes. 2. Control systems in the public sector and central control administration within the public administration sector. 3. Specifications of the municipal authorities’ controls and the description of selected statutory institutions including the financial control in public administration. 4.Characterization of control bodies in the Czech Republic and within the EU countries (including relevant comparison). 5.Issues of public procurements and control system I. 6.Issues of public procurements and control system II. 7.Corruption and ethics in the public administration. 8.General characteristics and the subject matter of auditing. Legal regulations of auditing, responsibility and an auditor's ethics code. Role of auditor in clarification of the unethical behavior. 9.Auditing harmonisation and accounting in the European Union. Aplication of international auditing standards in providing auditing services. 10.Auditing reports and their information functions. Auditing procedure, documentation and proving information. 11.Financial auditing of statement of balances in municipalities. Management review of municipalities. Financial auditing of non-profit making organizations. Performance auditing of non-profit making organizations. 12.Final test. Introductory four-hour tutorial: clarification of the study course, seminar paper topics, recommended literature, obligation to pass self-correct test. A detailed study program could be found in the electronic study-support part.

Literature

required literature
• REKTOŘÍK, Jaroslav. Kontrola ve veřejném sektoru (Control in public sectors). prní. Brno: Masarykova univerzita v Brně, 2004, 86 pp. Distanční studijní opora. ISBN 80-210-3505-6. info
• REKTOŘÍK, Jaroslav, Vladimír HYÁNEK, Ivan MALÝ and Jan ŠELEŠOVSKÝ. Ekonomika a řízení odvětví veřejného sektoru (The Economy and the Administration in a Public Sector). druhé aktualizované. Praha: Ekopress, s.r.o., 2007, 309 pp. Ekonomie. ISBN 978-80-86929-29-3. info

recommended literature
• ŠELEŠOVSKÝ, Jan, Jan BINEK, Hana JURAJDOVÁ and Pavla KVAPILOVÁ. Finance, audit, kontrola - učební text - Průběžné vzdělávání úředníků ÚSC (Finance - audit - control). Brno: Masarykova univerzita, 2006. ISBN 80-210-3944-2. info
• Management. Edited by Heinz Weihrich - Harold Koontz. [1. vyd.]. Praha: Victoria Publishing, 1993, 659 s. ISBN 80-85605-45-7. info
• OCHRANA, František. Zadávání, hodnocení a kontrola veřejných zakázek : (ekonomická analýza). Vyd. 1. Praha: Ekopress, 2008, 153 s. ISBN 9788086929460. info
• JURAJDOVÁ, Hana and Pavla KVAPILOVÁ. Přezkoumání hospodaření auditorem. In Daně - teorie a praxe 2006. 2006th ed. Brno: Sting, 2006, 4 pp. ISBN 80-65343-14-X. info
• KVAPILOVÁ, Pavla. Přezkoumání (audit) obcí (Review (audit) of municipalities). Územní samospráva v praxi. Praha: Verlag Dashofer, 1998, vol. 1998, 22/98, p. 9-15. ISSN 1212-110X. info

not specified
• Auditing. Edited by R. G. Saxena - Kastoori Srinivas - Urmila Rai - S. M. Rai. Rev. ed. Mumbai [India]: Himalaya Pub. House, 2010, 322 p. ISBN 9789350245057. info
• Auditing and finance management. Edited by Mahesh Tripathi. 1st ed. New Delhi, India: Navyug Publishers & Distributors, 2008, 272 p. ISBN 9788190694056. info
• Auditing standards and perceptions. Edited by Spiros Gounaris. Bradford, England: Emerald Group Publishing, 2005, 105 p. ISBN 1845440722. info
• Complex integrated accounting systems and auditing. Edited by Jagdish Pathak. Bradford, England: Emerald Group Publishing, 2005, 81 p. ISBN 1845443411. info
• Risk based auditing. Edited by Phil Griffiths. Burlington, VT: Gower, 2005, vii, 220 p. ISBN 0566086522. info
• ARENS, Alvin A. and James K. LOEBBECKE. Auditing an integrated approach. 4. ed. New Jersey: Prentice-Hall, 1988, xvi, 832 s. ISBN 0-13-050915-9. info

Teaching methods

There are two lectures (each four hours) given during semester. Lectures are focused on explanation of the main topics of control in public sector. Self-study is emphasised then. Students have an opportunity to evaluate their knowledge in self-correcting on-line tests.

Assessment methods

Exam is in the oral form. Seminar paper - after submission marked as Passed or Not passed – in this case the paper has to be re-written.
Self-correction tests – optional, not graded
Final test - maximum score is 20 points; grading scale: 20-19 = A, 18-17=B, 16-15=C, 14-13=D, 12=E, 11 and less = F.
If students commit a prohibited act, such as using various forbidden tools, cribbing, taking out any part of the exam or any other cheating, the teacher is allowed to interrupt an exam and to grade a student with "F" and there will be launched disciplinary procedure that could lead to expulsion from study. The mentioned procedure relates to all the activities that are included in the final evaluation of the course (seminar work, essays, tests etc.).

Language of instruction

Czech

Further comments (probably available only in Czech)

The course is taught annually.
The course is taught: in blocks.
Note related to how often the course is taught: 12 hodin.
General note: Nezapisují si studenti, kteří absolvovali předmět MKV_KVSE a MKV_AUDA.

Information about innovation of course.

This course has been innovated under the project "Inovace studia ekonomických disciplín v souladu s požadavky znalostní ekonomiky (CZ.1.07/2.2.00/28.0227)" which is cofinanced by the European Social Fond and the national budget of the Czech Republic.

• Enrolment Statistics (Autumn 2016, recent)
  
• Permalink: https://is.muni.cz/course/econ/autumn2016/MKV_AKVS