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Miejsce Audytu Wewnetrznego w systemie kontroli dzialanosci gminy / The role of internal audit in the control process of local government

Miejsce Audytu Wewnetrznego w systemie kontroli dzialanosci gminy / The role of internal audit in the control process of local government

Herdan, Agnieszka ORCID: 0000-0002-6514-2021 (2006) Miejsce Audytu Wewnetrznego w systemie kontroli dzialanosci gminy / The role of internal audit in the control process of local government. In: Od zmian globalnych do rozwoju lokalnego / From Global Changes to Local Development. The Catholic University of Lublin Publishing, Lublin, pp. 405-414. ISBN 83-7363-376-6

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Abstract

The Municipality is the smallest unit of territorial of local government, and its role is to satisfy the needs of the local community. Municipalities, performing their tasks, administering communal resources, as well as manage financial resources from other sources, including the European Union. Managing public funds requires the introduction of control mechanisms as well as a broader view and an indication of how to manage the entrusted property more effectively. These tasks are to meet a new control and advisory element, which is an internal audit. Although the majority of municipalities established internal audit units, not all elements of this new solution were introduced. It resulted that internal audit is not able to function efficiently and achieve the set goals.

Item Type: Conference Proceedings
Title of Proceedings: Od zmian globalnych do rozwoju lokalnego / From Global Changes to Local Development
Uncontrolled Keywords: internal audit, control process, local government
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Faculty / Department / Research Group: Faculty of Business
Faculty of Business > Department of Accounting & Finance
Last Modified: 18 Jan 2019 16:41
Selected for GREAT 2016: None
Selected for GREAT 2017: None
Selected for GREAT 2018: None
Selected for GREAT 2019: None
URI: http://gala.gre.ac.uk/id/eprint/22335

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