Kontaktujte nás | Jazyk: čeština English
Název: | Audit and financial control in public administration through the eyes of students of economics fields |
Autor: | Otrusinová, Milana; Pastuszková, Eliška |
Typ dokumentu: | Článek ve sborníku (English) |
Zdrojový dok.: | Finance and Performance of Firms in Science, Education and Practice 2015. 2015, p. 1143-1152 |
ISBN: | 978-80-7454-482-8 |
Abstrakt: | In general, the lay public does not quite understand the differences between the terms audit, internal audit, controlling and financial control, although these terms all mean something different. Based on questionnaire survey, this paper aims to assess the knowledge of terminology relating to the issue of financial control in public administration, audit and controlling amongst students of relating master's degree programs in the field of Finance and Financial Control at the Faculty of Management and Economics of Tomas Bata University in Zlin, Czech Republic. The aim is to ascertain whether with their existing knowledge in accounting, financial management and controlling, they can distinguish and state the essence of these terms. One may generally state that the modern concept of control leads to covering up the difference in meaning between the verb "to control" and the noun "control", and the respondents also comprehend them as one and the same. |
Plný text: | https://web.archive.org/web/20180722041033/http://www.ufu.utb.cz/konference/sbornik2015.pdf |
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