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Audit and financial control in public administration through the eyes of students of economics fields

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dc.title Audit and financial control in public administration through the eyes of students of economics fields en
dc.contributor.author Otrusinová, Milana
dc.contributor.author Pastuszková, Eliška
dc.relation.ispartof Finance and Performance of Firms in Science, Education and Practice 2015
dc.identifier.isbn 978-80-7454-482-8
dc.date.issued 2015
dc.citation.spage 1143
dc.citation.epage 1152
dc.event.title 7th International Scientific Conference on Finance and Performance of Firms in Science, Education and Practice
dc.event.location Zlín
utb.event.state-en Czech Republic
utb.event.state-cs Česká republika
dc.event.sdate 2015-04-23
dc.event.edate 2015-04-24
dc.type conferenceObject
dc.language.iso en
dc.publisher Univerzita Tomáše Bati ve Zlíně (UTB)
dc.publisher Tomas Bata University in Zlín en
dc.relation.uri https://web.archive.org/web/20180722041033/http://www.ufu.utb.cz/konference/sbornik2015.pdf
dc.subject internal audit en
dc.subject financial control en
dc.subject controlling en
dc.subject performance en
dc.subject public finance en
dc.description.abstract 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. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1006496
utb.identifier.obdid 43873596
utb.identifier.wok 000374107300091
utb.source d-wok
dc.date.accessioned 2016-07-26T14:58:39Z
dc.date.available 2016-07-26T14:58:39Z
utb.contributor.internalauthor Otrusinová, Milana
utb.contributor.internalauthor Pastuszková, Eliška
utb.fulltext.affiliation Milana Otrusinová, Eliška Pastuszková Tomas Bata University in Zlín, Faculty of Management and Economics Nam. T.G. Masaryka 5555, 760 01 Zlín E-mail: otrusinova@fame.utb.cz Tomas Bata University in Zlín, Faculty of Management and Economics Nam. T.G. Masaryka 5555, 760 01 Zlín E-mail: pastuszkova@fame.utb.cz
utb.fulltext.dates -
utb.fulltext.faculty Faculty of Management and Economics
utb.fulltext.faculty Faculty of Management and Economics
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