Management and Internal Audit

optional courses

The aim of the course is to present the principles, legal basis and standards used in management control and internal audit

Schedule includes the following topics:

1) Management control in the public sector entity;

2) The scope and object of management control.

3) The functions and tasks of management control.

4) Efficiency audit

5) Implementation of tasks on the first and the second level of management control

6) Management control and internal audit in the performance based budgeting

7) Management control and information systems of public sector entities

8) Legal requirements in the organization of the internal control system

9) The role of internal audit to management control system and risk mitigation in the unit;

10) Internal audit standards

11) The Code of Ethics of the Auditor,

12) Standards of financial control

13) The INTOSAI Auditing Standards

• Public Finance Act

• H. Grocholski, Praktyczne aspekty audytu wewnętrznego, Instytut Rachunkowości i Podatków, Warszawa 2004

• P. Modzelewski, K. Opolski (pod red.), Metodologia pomiaru funkcjonowania sieci administracji publicznej, CeDeWu, Warszawa 2014

• Piotr Modzelewski, System zarządzania jakością a skuteczność i efektywność administracji samorządowej, Wydawnictwa Fachowe CedWu, Warszawa 2009

• P. Modzelewski, Kontrola zarządcza w jednostkach sektora publicznego w zakresie pomiaru skuteczności i efektywności (w:) P. Sienkiewicz, H. Świeboda, Bezpieczeństwo - Efektywność - Budżet zadaniowy, Akademia Obrony Narodowej, Warszawa 2014

• B. Kuc, Kontrola, kontroling, audyt. Podobieństwa i różnice, Wydawnictwo PTM, Warszawa 2008

Knowledge:

• The students know the principles of management control under the Act on Public Finance

• The students understand the scope and object management control

• The students know what is the responsibility of individual employees offices in the implementation of management control system

• The students know the standards of control and internal audit

• The students know what are the standards of the Code of Ethics of the Auditor

Skills:

• The students are able to build a framework for management control system in public institutions

• The students can apply the standards in the current administrative work

• The students have the ability to create and interpret rules of organization and implementation of solutions contained in them

• The student can apply the techniques of internal audit work

Social competence - attitudes:

• The students are able to communicate the role of management control in public sector institutions

• The students are able to communicate to employees the importance of standards for public institutions in the current administrative work

• The students express willingness to apply standards to ensure high quality of service

SU05, SU06, SK01, SK03, SU04, SU03, SU02, SU01, SW03, SW02, SW01, SW04, SW05, SK02, SK04

For completion of the course preparation of the final project is required. Projects will be evaluated for compliance with the methodology, the involvement of all team members, as well as complexity of the project. Attendance during the lectures is obligatory (max. 2 unexcused absences).