Audit ve veřejném sektoru se zaměřením na SAI

The aim was to evaluate the possible extension of the SAI's authority to audit local self-government units and to define possible impacts. Two qualitative surveys were carried out to meet the objective. During the first survey, educated persons from the authorities of major cities of the Czech Republic were contacted. The second qualitative survey was built on the findings of the first survey and was administered as an online questionnaire to educated respondents interested in public sector auditing. The practical part itself is preceded by defining the specifics of public sector auditing, international standardisation for SAIs, and a comparison of SAIs' powers and scope with the Czech SAI. The qualitative interviews following up on the recommended scope of SAIs according to international standardisation showed that there would be no interest in expanding the scope of SAIs. The result of the qualitative questionnaire was not clear-cut; rather, respondents were interested in making external audit mandatory in the public sector.