Kontaktujte nás | Jazyk: čeština English
Název: | Regulation of financial control mechanisms in public administration with a focus on internal audit as one instrument of such control |
Autor: | Hanáková, Lenka |
Typ dokumentu: | Článek ve sborníku (English) |
Zdrojový dok.: | Finance and the Performance of Firms in Science, Education and Practice 2011. 2011, p. 148-158 |
ISBN: | 978-80-7454-020-2 |
Abstrakt: | 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. |
Fyzické výtisky: | Jednotky v katalogu Knihovny UTB |
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