Competence

The Department ensures the audit agenda, in particular:

• activities listed in the Audit Regulations of the BUT,
• conducting planned and extraordinary internal audits to support the management of the BUT,
• identifying risks based on audit findings and making recommendations for their elimination,
• evaluating the internal control system of the BUT,
• checking internal standards and their compliance with legislation,
• coordinating and reporting on external audits,
• advising on the methodology of internal financial controls,
• methodology of audit procedures,
• participation in the initiation and discussion of the results of external audits,
• preparation of annual reports in accordance with the BUT Audit Regulations,
• objection proceedings on findings and conclusions of external audits,
• coordination activities within the BUT risk management and assessment process,
• providing methodological support to risk managers within the risk management process at the BUT

The Department ensures the control agenda, in particular:

• methodological setting and management of the SCS, especially in the sense of setting control mechanisms (procedures) and their documentation,
• coordination, planning, implementation and evaluation of management control at all levels and in all subject areas at the BUT,
• setting up the methodology for the performance of management control and providing methodological assistance to managers at all levels of BUT management,
• coordinating, providing and ensuring assistance to external audits and providing related support to audited entities at the BUT:
• coordinating the reception of external audits, including their organisational and administrative support,
• coordinating the preparation and collation of documentation subject to inspection in cooperation with the audited BUT entity,
• keeping a central register of external audits and their documentation,
• coordination of arguments and communication with external audits and inspection authorities, including coordination of the provision of opinions, comments and objections,
• evaluating conclusions and proposing measures to treat and correct negative findings of external audits,
• monitoring and controlling the performance of audit activities at all levels of management, collecting and evaluating the results of audit activities, as well as preparing and submitting reports and information on audit activities at the BUT,
• preparing and providing reports on the performance and results of audit activities at the BUT and providing them to the specified bodies,
• proposing measures to eliminate or mitigate identified differences, deficiencies and related risks,
• carrying out its own planned thematic audit activities and extraordinary audits on the basis of the Rector's mandate in all areas of the BUT's activities,
• dealing with complaints, petitions and submissions from citizens (within the meaning of generally binding legal regulations), including keeping a central register (see separate internal standard of the BUT).