ESF:MKV_AKVS Auditing and Controling in PS - Course Information

MKV_AKVS Auditing and Controling in Public Sector

Extent and Intensity

26/0/0. 5 credit(s). Type of Completion: zk (examination).

Teacher(s)

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 14. 10. 12:00–15:50 S306, Sat 25. 11. 12:00–15:50 S306, Sat 2. 12. 8:00–11:50 S306

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 offered to students of any study field.

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
• NEMEC, Juraj. Kontrola ve veřejné správě. Praha: Wolters Kluwer Česká republika, 2010. ISBN 978-80-7357-558-8.
• OCHRANA, František. Zadávání, hodnocení a kontrola veřejných zakázek : (ekonomická analýza). Vyd. 1. Praha: Ekopress, 2008, 153 s. ISBN 9788086929460. info

recommended 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
• 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
• 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

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

The course ends with an exam. In order to pass, you need to process the POT and pass the final test. It is also possible to complete the optional parts, which are scored. A maximum number of points can be obtained (the number may vary from year to year). The grade is designed according to the usual grading scale. Any copying, recording or taking out of tests, use of unauthorized aids as well as communication devices, or any other interference with the objectivity of the examination (credit) will be considered a failure to meet the requirements for completion of the course and a gross violation of the study regulations. As a consequence, the instructor will close the examination The instructor will close the course (credit) with a grade of "F" and the Dean will initiate disciplinary proceedings, which may result in termination of the student's studies. The above procedure applies to all activities that enter into the final course grade, (term papers, tests, reports, 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.

• Enrolment Statistics (Autumn 2023, recent)
  
• Permalink: https://is.muni.cz/course/econ/autumn2023/MKV_AKVS