Audyt zgodności opracowania wieloletniej prognozy finansowej gminy z wymogami ustawy o finansach publicznych
Auditing the conformity of multi-year financial outlooks of a community with the public finance act

Summary/Abstract: This article deals with the issue of internal audits applied to evaluate the conformity of financial outlooks with the requirements of the public finance act of 27 August 2009. It presents the general aspects of the auditing process and its techniques used in this area. The matter raised in the article is important from both theoretical and practical perspective, because internal audit procedures relevant to the evaluation of the rules regulating the collection and distribution of public funds and public asset management can make financial management in local governments more rational and effective.

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