• Václav Kupec Faculty of Economic Studies, University of Finance and Administration, Prague
  • Jakub Sieber Economic faculty, Technical University of Liberec
  • Onur Baycan Faculty of Economics and Administrative Sciences, Anadolu University, Eskisehir


Administration, Audit, Documentation, Management, Trail


Our world and the issue of its public administration are undergoing transformations in the form of complex digitization. The ensuing changes are also affecting processes within public administration organizations and include modernization of documentation management. The question remains as to how documentation management can be effectively set up for modern public administration. As such, the research objective of the present paper is the design of documentation management and the audit trail so as to ensure the effectiveness of public administration. From fulfilling this goal, we can hypothetically expect a significant simplification and streamlining of documentation management, which will provide, among other things, information sufficient for conducting auditing activities and ensuring the effectiveness of the public administration system – the audit trail. Analytical testing is used to meet this objective, where documentation processing intervals were measured on a selected sample of 284 documents in the field of public administration organizations. The sample included directives, work procedures, forms, and operating rules that constitute controlled documentation. The conclusions of this research have primarily yielded a schematic workflow of documentation management in public administration. The proposed documentation management workflow will specifically enable public administration to increase efficiency, consistently implement the audit trail, and increase computerization, which will contribute holistically to the development of public administration.


ADAMCOVÁ, M., IMROVIČ, M. 2019. Defining overlaps in relation to public policy and public administration. Slovak Journal of Public Policy and Public Administration. Vol.6., No. 1. 2019. p. 5-16 ISSN 1339-5637.


continuous use of eGovernment services: The role of self-efficacy, outcome expectations, and satisfaction. Government Information Quarterly, Vol. 37, No. 3, 2020, p. 1-40. ISSN 0740-624X.

ARIAS, M., R. SAAVEDRA, M. R. MARQUES, J. MUNOZ-GAMA and M. SEPÚLVEDA. Human resource allocation in business process management and process mining: A systematic mapping study. Management Decision, 2018, Vol. 56, No. 2, p. 376-405. ISSN 0025-1747.

ARSHAD, H. and S. ASGHAR. 2020. An Empirically-Derived Taxonomy of eGovernment Challenges. IEEE Access, Vol. 8, 2020, p. 41128-41146. ISSN 2169-

BELL, E. – BRYMAN. A. – HARLEY. B. 2011. Business Research Methods. Oxford: Oxford University Press. 2011, 688 p. ISBN 978-01-9880-987-6.

DOBROLYUBOVA, E. 2021. Measuring Outcomes of Digital Transformation in Public Administration: Literature Review and Possible Steps Forward. Network of Institutes and Schools of Public Administration in Central and Eastern Europe. The NISPAcee Journal of Public Administration and Policy. Vol. 14, No. 1, 2021, p. 61-86. ISSN


DOLEŽAL, J. – MÁCHAL. – P. BRANISLAV. L. 2012. Projektový management podle IPMA. Grada Publishing a.s., 2012, p. 528, ISBN 8024780348.


Towards Secure and Decentralized eGovernance Services using IPFS. Computer

Security. ESORICS 2021 International Workshops, 2022, Vol. 13106, p. 40-57. ISSN


EDWIN, I. and D. ANUOLUWAPO. 2020. The Changing Face of Public Administration

in the Fourth Industrial Revolution. Afrika. Vol. 10, No. 2, 2020, p. 105-105–121.

ISSN 1998-4936.

ERNEKER, J. – PÁNA L. 2017. Systémové aspekty veřejné správy. 2. dopl. vyd. České Budějovice: Vysoká škola evropských a regionálních studií. 2017. 117 p. ISBN 978- 80-7556-015-5.

FAN, M., M. EPADILE, S. A. QALATI and N. A. QURESHI.2019. The Effects of

eGovernment Efficiency on Subjective Wellbeing. Frontiers in Psychology, Vol. 13, 2022, p. 1-15. ISSN 1664-1078.

FEKA, E. and J. ABDULLAI. 2019. Ethics in the Public Administration of Mitrovica Municipality. Revista De Stiinte Politice. No. 63, 2019, p. 12-21. ISSN 1584-224X.

FLOREA, M. and M. LUCHIAN. 2021. Digital marketing in public administration. International Journal of Communication Research. Vol. 11, No. 2, 2021, p. 20-23. ISSN



and T. ÖZVER. 2020. Review of Key Performance Indicators for Process Monitoring in the Mining Industry. Energies, Vol. 13, No. 19, 2020, p. 1-20. ISSN 1996-1073.

GARÍN-MUÑOZ, T., R. LÓPEZ, T. PÉREZ-AMARAL, I. HERGUERA and A. VALAREZO. 2019. Models for Individual Adoption of eCommerce, eBanking, and eGovernment in Spain. Telecommunications Policy, Vol. 43, No. 1, 2019, p. 100-111.

ISSN 0308-5961.

GAVORA, P. 2015. Obsahová analýza v pedagogickom výskume: Pohľad na jej súčasné podoby. In: Pedagogická orientace, 2015, p. 345-371. ISSN 1211-4669.

GU, Z. et al. 2022. New Method of Sensitivity Computation Based on Markov Models with Its Application for Risk Management. In: Journal of Mathematics, Vol. 2022, p. 1-13. ISSN 2314-4629.

JAFARI, N., M. AZARIAN and H. YU. 2022. Moving from Industry 4.0 to Industry 5.0: What Are the Implications for Smart Logistics? In: Logistics, Vol. 6, No. 2, 2020, p. 1-27. ISSN 2305-6290.

James A. H. 2015. Information Technology Auditing, Cengage Learning, 2015, 656 p.

ISBN 1305445155

KAWASHITA, I. M. S.,A.A. BAPTISTAand D. SOARES. 2020. E-government maturity models: more of the same? 2020 Seventh International Conference on eDemocracy & eGovernment (ICEDEG), 2020, p. 58-66. ISSN 2573-2005.

KNEŽEVIĆ, S., D. KUŠLJIĆ and H. SIVRIĆ. 2022. Critical business processes of processing companies in the conditions of the coronavirus pandemic. Ekonomski Vjesnik, Vol. 35, No. 1, 2022, p. 165-176. ISSN 0353-359X.

KUNEŠ, Z. – POLANSKÁ, P. – GaALOČÍK, S. – PAIKERT, O. 2022. DPH 2022:

výklad s příklady. Grada Publishing a.s., 2022. 464 p. ISBN 8027146844

KUPEC, V. et al. 2020. Audit of Museum Marketing Communication in the Modern Management Context. International Journal of Financial Studies, Vol. 8, No. 3, 2020 p. 1-13. ISSN 2227-7072.

KURIL, J. 2018. Public administration for the safe and secure environment: the case of Slovak Republic. Entrepreneurship and Sustainability Issues. Vol. 5, No. 3, 2018, p. 493-501. ISSN 2345-0282.

LAHAT, L. 2018. Swimming on Land: Some Suggestions for Today’s Public Administration. Employee Responsibilities and Rights Journal. Vol. 30, No. 3, 2018, p. 229-238. ISSN 0892-7545.

LAW, J. – SMULLEN, J. 2008. A Dictionary of Finance and Banking. OUP Oxford, 2008, 471 p. ISBN 0199229740.

LI, F. and G. FANG. 2022. Process-Aware Accounting Information System Based on Business Process Management. Wireless Communications & Mobile Computing, Vol. 2022. p. 1-15- ISSN 1530-8669.

MADLEŇÁK, A. – ŽUĽOVÁ, J. 2019. The right to privacy in the context of the use of social media and geolocation services. Budapešť: Wolters Kluwer Hungary, 2019, 147

p. ISBN 978-963-295-900-9.

MACHI, L. A. – MCEVOY B. T. 2012. The Literature Review: Six Steps to Success.

California: Corwin. 2012, 200 p. ISBN 978-14-5224-088-6.

MARIŠOVÁ, E., I. LICHNEROVÁ and J. MACHYNIAK. 2021. The efficiency of

the functioning of public administration: a regional empirical study. Administratie Si Management Public. No. 36, 2021, p. 165-180. ISSN 1583-9583.

MARTÍNEZ-OLVERA, C. 2022. Towards the Development of a Digital Twin for a Sustainable Mass Customization 4.0 Environment: A Literature Review of Relevant Concepts. In: Automation, Vol. 3, No. 1, 2022, p. 197-222. ISSN 2673-4052.

MATEI, A., C. G. ANTONOVICI and C. SĂVULESCU. 2017. Adaptive Public

Administration. Managerial and Evaluation Instruments. Lex Localis. Vol. 15, No. 4, 2017, p. 763-784. ISSN 1581-5374.

MIKUŠOVÁ, M. B. and N. J. MUTHOVÁ. 2021. Innovative Concept of Providing Local Public Services Based on ICT. NISPAcee Journal of Public Administration and Policy, Vol. 14, No.1, 2021, p. 135-167. ISSN 1337-9038.

NYEMBA, W. R. – MBOHWA, CH. 2017. Process Mapping and Optimization of the Process Flows of a Furniture Manufacturing Company in Zimbabwe Using Machine Distance Matrices. Procedia Manufacturing. Vol.10, No.8, 2017, p. 447-454. ISSN 2351-9789.

NZECHUKWU, P. O. 2016 Internal Audit Practice from A to Z. CRC Press, 2016. 674 p.

ISBN 1498742068.

OCHRANA, F. 2017. Metodologie, metody a metodika vědeckého výzkumu. Charles University in Prague, Karolinum Press, 2017, 145 p. ISBN 978-80-246-4204-8.

Official journal of the European Union L & C: Legislation, information, and notices: Directive 201/45/EU, 2009. 52. Luxembourg: Office for Official Publications of the European Communities. ISSN 1977-0677.

OSPANOVA, D. et al. 2018. Problems of administrative law in the system of public administration. International Journal of Law and Management. Vol. 60, No. 6, 2018, p. 1255-1271. ISSN 1754-243X.

PACIAROTTI, C. and F. TORREGIANI. 2021. The logistics of the short food supply chain: A literature review. In: Sustainable Production and Consumption, Vol. 26, 2021,

p. 428-442. ISSN 2352-5509.

PLATTFAUT, R. 2022. On the Importance of Project Management Capabilities for Sustainable Business Process Management. Sustainability, Vol. 14, No. 13, 2022, p. 1-12. ISSN 2071-1050.


PARRA-ARNAU and J. FORNE. 2018. Digital Hyper-Transparency: Leading e-Government Against Privacy. 2018 Fifth International Conference on eDemocracy & eGovernment (ICEDEG), 2018, p. 263-268. ISSN 2573-2005.

S. R. VALLEBHANENI S. R. 2013.Wiley CIA Exam Review 2013, Internal Audit Practice. John Wiley & Sons, 2013, 528 p. ISBN 1118515129.

SANIUK, S., S. GRABOWSKA and M. STRAKA. 2022. Identification of Social and Economic Expectations: Contextual Reasons for the Transformation Process of Industry 4.0 into the Industry 5.0 Concept. In: Sustainability, Vol. 14, No. 3, 2022, p.

-20. ISSN 2071-1050.

SEURING, S. and S. GOLD. 2012. Conducting content-analysis-based literature reviews in supply chain management. In: Supply Chain Management: An International Journal, Vol. 17, No. 5, 2012, p. 544-555. ISSN 2050-7399.

SUCUPIRA, G. et al. 2019. Innovation in public administration. Innovation & Management

Review. Vol. 16, No. 1, 2019, p. 72-90. ISSN 2515-8961‎.

ŠPROCHOVÁ, A, IMROVIČ, M., LUKÁČ, M. 2018. Diagnostics of media image of central state administration body. European Journal of Transformation Studies. Vol. 6, No. 2, 2018 p 73-93. ISSN 2298-0997.

ŠVEC, M. – RAK, P. – HORECKÝ, J. 2021. Internal regulations. Work order and other related regulations. Bratislava: Wolters Kluwer, 2021, 200 p. ISBN 978-80-5710-422- 3.

SZYNOWSKI, R. 2019 Competences of Public Administration of the Slovak Republic

in the Area of Defense. Internal Security. Vol. 11, No. 2, 2019, p. 151-164. ISSN 2080-

WEBER, R. P. 1990. Basic Content Analysis. London: SAGE Publications. 1990., 96 p.

ISBN 978-0-8039-3863-2.


– Towards Government 3.0 with a National Service Platform. Electronic Government. EGOV 2018, Vol. 11020, 2018, p. 3-14. ISSN 0302-9743.

ZIZIC, M. C. et al. 2022. From Industry 4.0 towards Industry 5.0: A Review and Analysis of Paradigm Shift for the People, Organization and Technology. In: Energies, Vol. 15, No. 14, 2022, p. 1-20. ISSN 1996-1073.

ZYBERAI, E. 2021. The role of public administration in drawing, managing, and storing public documentation. Perspectives of Law and Public Administration. Vol. 10, No. 2, 2021, p. 33-37. ISSN 2601-7830‎.



How to Cite

Kupec, V., Sieber, J., & Baycan, O. (2022). DOCUMENTATION MANAGEMENT AND THE AUDIT TRAIL IN PUBLIC ADMINISTRATION. Slovak Journal of Public Policy and Public Administration, 9(2). Retrieved from