Prověření hospodaření a návrh na zdokonalení vnitřního kontrolního systému Městského úřadu Zábřeh

The aim of my thesis is create a project to improve internal control system in the Zabřeh municipality. The theoretic part of thesis is devoted to financial management in the public administration and nature and setting of internal control system in the public administration. At the beginning of the practical part is introduced the town Zabřeh along with its municipality and its organizational structure and tasks. The next section of thesis analyzes the existing methods of financial control in the Zabřeh municipality and the analysis of financial management, where have been used selected indicators of financial analysis. The most important part of thesis, project part, presents suggestions and recommendations for improvement of the internal control system, which are built on the basis of risk map and evaluation of the internal control system in the Zabřeh municipality in connection with financial management of the town in 2009-2013.