MKV_AKVS Auditing and Controling in Public Sector

Faculty of Economics and Administration
Autumn 2020
Extent and Intensity
26/0/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
doc. PhDr. Jan Šelešovský, CSc. (lecturer)
Mgr. Ing. Pavla Kvapilová (lecturer)
Ing. Markéta Páleníková, Ph.D. (lecturer)
Guaranteed by
Ing. Markéta Páleníková, Ph.D.
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
Sat 10. 10. 12:00–15:50 P303, Sat 21. 11. 12:00–15:50 P303, Sat 5. 12. 12:00–15:50 P106
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
Course objectives
The aim of the course is to introduce evaluation methods of public finance and main areas of controlling in the public sector. One part of the course is the auditing of public sector organizations, were students will learn the goals and characteristics of the audit, discuss the problems on this field. They will understand legislative framework, audit in public sector and non-profit organizations, international accounting standards, etc. At the end of the second part focusing on the public finance controlling, students will be able to understand control mechanisms in the public sector, describe specifics of the control at each level of public administration (state, municipalities) as well as in other public administration institutions. The third part of the course consists of the public service delivery, especially of the public procurement, public private partnerships, process of outsourcing, legislative and institutional framework.
Learning outcomes
At the end of the course the student should be able to understand the controlling in the public sector, to describe all types of controls, to orient in the control system in the Czech Republic. Also, the student will understand all types of public service delivering, be able to define process of public service procurement including the supervision of public procurement in the Czech Republic and European Union. As well the student will have knowledge about the audit in public sector. He will orient in the international auditing regulations and procedures and he will be able to evaluate the accounting of municipal bodies and perform the financial audit of non-profit organizations.
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. Public-private partnerships as a method of public service delivery 6. Concession as a part of public procurement in the Czech Republic: process, aplication in the public services delivery and the control mechanism 7. Public procurement – process, legal and institutional framework. 8. Transparency of the public procurement system, instrument for public supervision in the Czech Republic and European Union 9.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. 10.Auditing harmonisation and accounting in the European Union. Aplication of international auditing standards in providing auditing services. 11.Auditing reports and their information functions. Auditing procedure, documentation and proving information. 12.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. 13.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
  • • PÁLENÍKOVÁ, Markéta. Fenomén Publi-Private Partnerships a poskytování veřejných služeb (Phenomen of Public-Private Partnerships and public service delivering). První. Brno: Masarykova univerzita, Brno. 2010, 176 pp. ISBN 978-80-210-5409-7
  • 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
  • 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
    recommended literature
  • 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
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)
Study Materials
The course is taught annually.
General note: Nezapisují si studenti, kteří absolvovali předmět MKV_KVSE a MKV_AUDA.
Information on the extent and intensity of the course: tutoriál 12 hodin.
The course is also listed under the following terms Autumn 2012, Autumn 2013, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2021, Autumn 2022, Autumn 2023, Autumn 2024.
  • Enrolment Statistics (Autumn 2020, recent)
  • Permalink: https://is.muni.cz/course/econ/autumn2020/MKV_AKVS