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Auditing of the Supreme Audit Office de lege ferenda
Jančík, Marek ; Boháč, Radim (advisor) ; Vondráčková, Pavlína (referee)
This rigorous thesis (thesis) deals with a legal regulation of the supreme audit institution on our territory. The task of the Supreme Audit Office is to verify whether the public authorities (the bodies executing public authority) manage public resources in accordance with the legal regulation and adequately, economically and effectively. The results of the activities of the Supreme Audit Office are the so-called audit conclusions. In view of the fact that the Supreme Audit Office has not been endowed with executive powers, these results of its activities do not lead directly to remedial action. The Supreme Audit Office provides chiefly feedback on the management of the state authorities to the Parliament of the Czech Republic, government, controlled person or body and also to general public since the audit conclusions are published. By way of its activities it contributes to stability and positive development of the state, therefore it is important to establish a suitable legal framework enabling the supreme audit institution to be endowed with sufficient competence and powers for proper fulfilling its goals. At the beginning of my thesis I am concerned with a classification of the Supreme Audit Office into the system of the control of public administration. Other bodies participating in the...
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Auditing of the Supreme Audit Office de lege ferenda
Jančík, Marek ; Boháč, Radim (advisor) ; Vondráčková, Pavlína (referee)
This rigorous thesis (thesis) deals with a legal regulation of the supreme audit institution on our territory. The task of the Supreme Audit Office is to verify whether the public authorities (the bodies executing public authority) manage public resources in accordance with the legal regulation and adequately, economically and effectively. The results of the activities of the Supreme Audit Office are the so-called audit conclusions. In view of the fact that the Supreme Audit Office has not been endowed with executive powers, these results of its activities do not lead directly to remedial action. The Supreme Audit Office provides chiefly feedback on the management of the state authorities to the Parliament of the Czech Republic, government, controlled person or body and also to general public since the audit conclusions are published. By way of its activities it contributes to stability and positive development of the state, therefore it is important to establish a suitable legal framework enabling the supreme audit institution to be endowed with sufficient competence and powers for proper fulfilling its goals. At the beginning of my thesis I am concerned with a classification of the Supreme Audit Office into the system of the control of public administration. Other bodies participating in the...
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