Abstract The aim of this paper is to compare the results of 4 selected audit areas of the SAO, namely audits carried out in the domain of the state budget revenues, state property, state-owned enterprises and state funds. The hypothesis is that the findings of audits on the revenue side of the state budget have resulted in the largest number of legislative changes within the period under review. As part of the assessment of the development of the impact of the SAO activity measured by the number of government-imposed corrective measures, it was also found that the benefits of audit findings have increased and their usability has risen noticeably since 2005. By analysing the selected audit areas, the first established hypothesis was confirmed when it was found that the largest number of legislative changes was made in the area of the state budget revenues. In this domain, areas of system failures and implementations of the imposed recommendations were analysed additionally, with the aim to uncover the most problematic areas and to assess the overall implementation of the imposed recommendations. The hypothesis in this respect was that the recommended remedies were mostly met. Within the area of the state budget revenues, based on the publicly available information and the auditees’ opinions it was found out that most of the recommendations were met. The second hypothesis was met, as well. The presented paper analyses both the government’s resolutions, audit findings and conclusions, annual reports, EU reports, and selected views of the auditees. Within the audit areas, the number of submitted criminal notifications and notifications to the tax authority is also quantified. The usefulness of the results is based on the fact that the audits in the assessed areas were focused on the audit of legality with elements of the performance audit, though the best results in the domain of legality were brought by audits in the area of the state budget revenues. In this domain, it is therefore appropriate to focus more on the audit issues related to legality, as evidenced by the number of corrective measures in which the government has imposed a legislated solution to the given issue. Conversely, for audits of state assets (the remaining three groups), it would make more sense to strengthen the focus of these audits on the performance-related risks (the so-called 3E).

中文翻译：

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与国家财产管理领域的审计相比，捷克国家审计局在国家预算收入领域进行的审计是否导致了更多的立法变更？

摘要本文的目的是比较SAO四个选定审计领域的结果，即在国家预算收入，国有财产，国有企业和国家资金领域进行的审计。假设是，在本报告所述期间，国家预算收入方面的审计结果导致了最多的立法变更。作为对通过政府实施的纠正措施数量衡量的SAO活动的影响发展的评估的一部分，还发现，自2005年以来，审计结果的益处有所增加，其可用性也显着提高。选定的审计领域，当发现在国家预算收入领域进行了最大数量的立法变更时，第一个确定的假设得到确认。在此领域中，还对系统故障和强制实施建议的实施领域进行了分析，目的是发现最有问题的领域并评估强制实施建议的总体实施情况。在这方面的假设是，大多数补救措施都得到了满足。在国家预算收入范围内，根据可公开获得的信息和被审核方的意见，发现大多数建议已得到满足。同样满足第二个假设。本报告分析了政府的决议，审计结果和结论，年度报告，欧盟报告，以及被审核方的选定视图。在审计范围内，还对提交给刑事当局的刑事通知和通知的数量进行了量化。结果的有用性是基于以下事实：尽管在合法性方面的最佳结果是由州范围内的审计带来的，但被评估区域中的审计集中在具有绩效审计要素的合法性审计上预算收入。因此，在这一领域中，应该更多地关注与合法性有关的审计问题，这可以从政府针对给定问题采取立法解决方案的纠正措施数量中看出。相反，对于国有资产（其余三个组）的审计，