Using internal audit in designing self-government development policy Cover Image

Using internal audit in designing self-government development policy
Using internal audit in designing self-government development policy

Author(s): Paweł Romaniuk
Subject(s): Economy
Published by: Wydawnictwo Uniwersytetu Jagiellońskiego
Keywords: management; public management; local government; public administration; internal audit

Summary/Abstract: The current law, which regulates the functioning of local government designate their powers and tasks that aim to achieve the objectives. Such activities tend to be heavily supported institution of management control. In addition, the modern tool for the management of the local government in the effective management of all processes in the body - is the internal audit unit. Definition, based on article 272 (act on public finance) internal audit is an independent and objective activity, the aim of which is to support the Minister in charge of the department or manager in the implementation of goals and objectives through a systematic evaluation of management control and advisory activities. The article brought closer the possibility of creating the regional government's development policy, which is and can be to support the internal audit activity.

  • Issue Year: 24/2013
  • Issue No: 4
  • Page Range: 447-458
  • Page Count: 12
  • Language: English