MPV_AKVS Auditing and Controling in Public Sector

Faculty of Economics and Administration
Autumn 2016
Extent and Intensity
2/1/0. 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
Timetable
Thu 7:40–9:15 P303
  • Timetable of Seminar Groups:
MPV_AKVS/01: each even Thursday 9:20–11:00 P303, P. Kvapilová, D. Póč, J. Šelešovský
Prerequisites
((! MPV_KVSE Control in Public Sector )&& (! MPV_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.
The capacity limit for the course is 92 student(s).
Current registration and enrolment status: enrolled: 0/92, only registered: 0/92, only registered with preference (fields directly associated with the programme): 0/92
fields of study / plans the course is directly associated with
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
  • The course's lectures are being taught in four-hour blocks once per two weeks. Seminars are being organized on the in the same way. There will be several lessons with the participation of experts from different institutions.
  • 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.
Literature
    required literature
  • REKTOŘÍK, Jaroslav and Jan ŠELEŠOVSKÝ. Kontrolní systémy veřejné správy a veřejného sektoru (Control systemes withins the sphere of Public Administration and Public Sector). První. Praha: Ekopress, s.r.o. K Motelu 124, Praha 4, 2003, 212 pp. Ekonomická řada. ISBN 80-86119-72-6. 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
  • MEIGS, Walter B. Principles of auditing. 9th ed. Homewood: Irwin, 1989, xvi, 732 s. ISBN 0-256-06803-8. 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
  • 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
  • NEMEC, Juraj. Kontrola ve veřejné správě. 1. vyd. Praha: Wolters Kluwer Česká republika, 2010, 158 s. ISBN 9788073575588. 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
  • JURAJDOVÁ, Hana. Audit - nástroj měření efektivnosti veřejného sektoru (Audit - Implement to Measuring of Effeciency in the Public Sector). In Česká ekonomika na přelomu tisíciletí. 1st ed. Brno: Masarykova univerzita, 2001, p. 341-346. část první. ISBN 80-210-2533-6. info
  • KVAPILOVÁ, Pavla. Audit a zveřejňování údajů z účetních závěrek neziskových organizací. In Účetnictví, daně a financování organizací v neziskovém sektoru. Vydání první. Brno: Masarykova univerzita, 1999, p. 75-85. ISBN 80-210-2030-X. info
  • DUNN, John, Iain GRAY and Diane WALTERS. Auditing : učebnice. Translated by Pavel Báča. 1. vyd. Praha: Bilance, 1994, 109 s. info
  • DUNN, John, Iain GRAY and Diane WALTERS. Auditing : učebnice. Translated by Pavel Báča. 1. vyd. Praha: Bilance, 1994, 181 s. info
  • DUNN, John, Iain GRAY and Diane WALTERS. Auditing : učebnice. Translated by Pavel Báča. 1. vyd. Praha: Bilance, 1993, 198 s. info
  • DUNN, John, Iain GRAY and Diane WALTERS. Auditing : učebnice. Translated by Pavel Báča. 1. vyd. Praha: Bilance, 1993, 137 s. info
  • DUNN, John, Iain GRAY and Diane WALTERS. Auditing : učebnice. Translated by Pavel Báča. 1. vyd. Praha: Bilance, 1993, 122 s. 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
The course is taught in form of lectures and seminars. There are explained basic theses of control in public sector within lectures. Within seminars are student being confronted with case studies, solving specific examples of control issues etc. In different case studies will be explained application of all control mechanisms with aim to categorize different types of control on real situations with stress pit on financial systems control in public administration within governmental and self-governmental units.
Assessment methods
Exam is in the oral form. Prerequisites are two written test both with minimum 60% score and seminar paper on selected topic (grading pass/fail). If student will be caught cheating during the exam, including cribbing, taking out of tests and in general performing of any behavior disturbing the exam's course, the teacher will cancel exam and is allowed to classify such student with "F" and there will be launched disciplinary procedure that could lead to expulsion from study.
Language of instruction
Czech
Further comments (probably available only in Czech)
The course is taught annually.
General note: Nezapisují si studenti, kteří absolvovali předmět MPV_KVSE a MPV_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.

logo image
The course is also listed under the following terms Autumn 2012, Autumn 2013, Autumn 2014, Autumn 2015, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2023, Autumn 2024.
  • Enrolment Statistics (Autumn 2016, recent)
  • Permalink: https://is.muni.cz/course/econ/autumn2016/MPV_AKVS