Regulation of financial control mechanisms in public administration with a focus on internal audit as one instrument of such control

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F11%3A43865279" target="_blank" >RIV/70883521:28120/11:43865279 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Regulation of financial control mechanisms in public administration with a focus on internal audit as one instrument of such control
Original language description
The author addresses the current legislation for financial control mechanisms, which specifically involves Act No. 320/2001 Coll. on financial control mechanisms in public administration and on the amendment of some laws, as amended (the ?Act?). The paper builds on the specific case mentioned in the introductory section, whilst aiming to answer the questions of whether the present legislation is effective enough, in that it prevents the management of public finances to be not sound, inefficient and ineffective, which forms one of the declared objectives of the Act, and whether it is capable of revealing any such wastage in a quick and effective manner. The conclusion indicates potential developments in terms of law.
Czech name
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Czech description
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Publication year
2011
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 5th International Scientific Conference Finance and the Performance of Firms in Science, Education and Practice
ISBN
978-80-7454-020-2
ISSN
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e-ISSN
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Number of pages
11
Pages from-to
148-158
Publisher name
Univerzita Tomáše Bati ve Zlíně, Fakulta managementu a ekonomiky
Place of publication
Zlín
Event location
Zlín
Event date
Apr 28, 2011
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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