This module is designed for individuals who wish to develop professional knowledge and practical skills related to control and auditing systems within public administration, particularly in local self-government organizations. It prepares participants for roles in auditing and control positions in municipalities and entities established by them.

The module introduces the methodology of control and audit activities in local self-government and explains the legislative and regulatory framework governing these activities. Participants will become familiar with controller documentation, the internal control system of municipalities, and the legal rules related to the management of public funds and municipal property.

The holder of this Micro-credential has acquired the following SKILLS:

1. ESCO classification (Skills)
The module aligns with ESCO skill areas related to public administration, auditing, and financial control. Relevant skills include:

• Perform internal auditing 
• Apply internal control systems 
• Monitor compliance with legal requirements 
• Interpret legal regulations in public administration 
• Conduct financial control in public sector entities 
• Manage public funds in accordance with regulations 
• Audit municipal budget execution 
• Inspect use of public property and assets 
• Prepare audit and control reports 
• Document control and audit procedures 
• Evaluate administrative processes in local government 
• Identify irregularities in financial management 

2. Soft skills

• Analytical thinking 
• Attention to detail 
• Ethical judgement and integrity 
• Critical thinking 
• Responsibility and accountability 
• Communication skills (reporting audit findings) 
•  Decision-making skills 
• Organizational skills 
• Objectivity and impartiality 
• Problem-solving skills 
• Time management 

3. Knowledge

• Legislative framework of local self-government 
• Public financial management rules 
• Municipal budget structure and execution 
• Internal control systems in public administration 
• Audit methodology and procedures 
• Documentation standards for control activities 
• Legal regulations on public funds management 
• Rules governing municipal property administration 
• Principles of transparency and accountability in public sector 
• Risk management in public administration processes
   

The learning process is structured to progressively develop knowledge, analytical abilities, and practical competencies required for performing control and audit activities in local self-government.
The module begins with an introduction to public administration control systems, focusing on their role, types, and basic principles such as transparency, legality, and accountability. This provides the foundation for understanding how control functions operate within municipalities.

Subsequently, learners study the legal and legislative framework governing control activities in local self-government. This includes relevant regulations, responsibilities of control bodies, and compliance requirements in the management of public resources.
The next stage focuses on methodology and internal control systems, where students gain knowledge of control procedures, risk-based approaches, and the functioning of municipal internal control mechanisms.
Attention is then given to controller documentation and reporting standards, enabling learners to correctly prepare, structure, and interpret audit outputs in accordance with professional requirements.

The module further addresses municipal budget management and financial oversight, as well as control of municipal property and assets, allowing students to apply control principles to key areas of public resource management.

Finally, the learning process culminates in practical application, where students work with case studies or simulations of control activities in municipal organisations. This stage integrates theoretical knowledge with practice and strengthens analytical thinking, problem-solving, communication, teamwork, and ethical responsibility.
Overall, the learning process ensures a gradual transition from theoretical understanding to practical competence, preparing learners for effective performance in control and audit roles within local public administration.

SDG 11, Sustainable cities and communities.

Ing. Peter Bulla, PhD., Director of the Branch Office of the Supreme Audit Office of the Slovak Republic in Nitra Ing. Eva Balážová, PhD. – President of the Association of Municipal Economists of the Slovak Republic, and also an expert advisor to the Government Plenipotentiary of the Slovak Republic for the modernization of local self-government Ing. Maroš Valach, PhD., SUA Ing. Michal Cifranič, PhD., SUA Ing. Monika Kvitkovská, PhD., SUA