Publication details
Interní audit ve veřejné správě
| Title in English | Internal audit in public administration |
|---|---|
| Authors | |
| Year of publication | 2020 |
| Type | Article in Proceedings |
| Conference | Cofola 2020: Sborník příspěvků mladých právníků, doktorandů a právních vědců |
| MU Faculty or unit | |
| Citation | |
| Web | Open access sborníku |
| Keywords | internal audit; financial control; public administration; |
| Description | Internal audit provides management with independent and objective assurance that existing and emerging risks are identified, monitored and managed, proposes the necessary improvements and helps to effectively manage the organization. In the private sector, internal audit is a stable and used instrument and is recognized as a respected and highly qualified activity. In public administration, the obligation to establish an internal audit function has been strictly conducted 18 years ago in the law, yet it is still looking for a stable position. |
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