Interní audit ve veřejné správě, na příkladu Ministerstva školství, mládeže a tělovýchovy

In my thesis I deal with the topic of internal audit and its role in the public administration. In the first part the general overview of its origin, development and gradual implementation into the public administration in the Czech Republic is described at the theoretical level. Furthermore, PIFC concept and its impact on internal audit in the public administration are discussed. Following parts focus on the position of internal audit department at Ministry of education, youth and sports using personal experience of author. Single parts of audit process are discussed starting with audit preparation through the implementation phase up to creation of final report including recommendations and following monitoring of their fulfillment.