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Some taxonomic elements of the internal control of public finances and experiences of teaching them at the University of Public Service

Csaba Lentner ()
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Csaba Lentner: PhD, University Professor, University of Public Service, Maria Kopp Institute for Demography and Families Széll Kálmán Public Finance Lab

Public Finance Quarterly, 2022, vol. 67, issue 5, 7 - 27

Abstract: The study focuses on internal control, which located inside the national fiscal control system, the comprehensive reform of which started in 2010. The aim is to draw attention to the internal controls of the budget organizations and legal background to how to improve the efficiency of public funds, public property management. In details of the dissertation for the requirements of European and Hungarian legal standards and to link to other control aggregates of public finances to systematically. It is illustrated by regulation and methodological background of internal audit. Its further specialty in the study by introduces the education system of internal audit scheme for some government officials at the National University of Public Service and the scientific organization of experiences arising from questioning interviews.

Keywords: Internal controls; public finances; methodological development; government official training (search for similar items in EconPapers)
JEL-codes: A20 H12 H61 M42 M48 (search for similar items in EconPapers)
Date: 2022
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