Externí hodnocení kvality auditního orgánu Ministerstva financí ČR

The subject of the thesis is to acquaint the reader with the competence of the Ministry of Finance in the field of audit focusing on the Department 52 - Audit Authority, which carries out verification of financial resources provided to the Czech Republic from the EU through various policies and assess its compliance with the International Standards for the Professional Practice of Internal Audit using comparative analysis. The work begins with a general introduction to the internal audit, it continues with the introduction of the Ministry of Finance and the presentation of work of the Audit Authority. Last, but essential chapters offer external quality control by comparing the Audit Authority's practice with the International Professional Practices Framework and its evaluation. In case of limited scope of the work, neither questionnaire surveys nor interviews are used in evaluating, so it is not purpose of the thesis assess whether the Audit Authority meets the expectation of stakeholders and does not address its common practice.