Control in Public Administration with a Focus on the Areas of Control of the Supreme Audit Offices in Slovakia and the Czech Republic

The aim of this contribution is to assess the structure of the control systems of the public administration in the Slovak Republic and in the Czech Republic and to focus on the activities of the Supreme Audit Office of the Slovak Republic, which is defined by law as a public authority, independent in its inspection activity, subject only to law, and which, from the viewpoint of its activity, carries out the external control. In both the countries the system of control in the public administration is divided into the external and the internal types of control. However, the bodies designated for the performance of the external control and the performance of the internal control differ between the countries. The activity of the Supreme Audit Office in the Czech Republic does not cover all the entities belonging to the public administration, which means it cannot influence the control of the public finances as a whole.