International Journal of Government Auditing –October 2008
Czech Republic
Supreme Audit Office Celebrates Its 15th Anniversary
The Supreme Audit Office (SAO) of the Czech Republic is celebrating its 15th anniversary in 2008. Fifteen years constitute only a brief segment in the history of the nation’s external audit function, which dates back 200 years and has undergone many changes during that time. On the occasion of the SAO’s anniversary, Frantisek Dohnal, President of the SAO, congratulated and expressed his thanks to all those who had served the office in the past.
Frantisek Dohnal, President of the Czech SAI
According to the Constitution of the Czech Republic, the executive branch cannot intervene in the planning and performing of audits. Unfortunately, the democratic development of auditing practices in the Czech Republic was interrupted from the 1950s through 1993. The SAI was an independent entity until the 1950s, when the communist regime established the Ministry of State Control. The ministry came under the control of the government, which dictated what the ministry should and, at times, should not focus on when performing audits. The SAO did not begin to seek new ways to develop a standard set of operating procedures and change its policies until the 1990s.
At present, the SAO has the authority to identify and report on any problems it identifies. The Parliament of the Czech Republic is the SAO’s partner since it delegates tasks to the executive branch and monitors the performance of those tasks. In addition to performing audits, the SAO promotes the adoption of best practices by all those working in the auditing arena.
The building the SAO inherited from the ex-Ministry of State Control did not satisfy its structural or space requirements. At the beginning of 2007, the SAO moved to new rented offices in Prague in a modern administration center that provides enough space for all its employees and representatives and can accommodate the future expansion of the SAO’s activities.
For additional information, contact the SAO:
E-mail: efrantisek.dohnal@nku.cz
Web site: http://www.nku.cz