Samoocena etapem wstępnym wdrażania systemu kontroli zarządczej na przykładzie Ośrodka Pomocy Społecznej w Goleniowie
Self-assessment as the initial stage for implementing internal control system: a case study of the Social Welfare Centre in Goleniow

Summary/Abstract: Purpose — The aim of the article waste determine utilities and limitations of self-assessment as a preparatory device for a comprehensive implementation of adequate, productive, and efficient internal control in small entities employing no auditors. Design/Methodology/approach — The methodology applied to prepare this article is based on the review of literature and legal regulations, as well as on a survey (questionnaires), whose results were examined using descriptive statistics methods. Findings - The results of the research evidenced utilities and limitations of a survey-based self-appraisal, con- ducted as a preparatory measure for a comprehensive implementation of adequate, productive, and effective internal control. Furthermore, the research has identified shortcomings of internal control, as well as presented proposals of remedial actions in the studied entity. Originality/value - For scientific theory, the study has proved validity of self-appraisal as a preparatory device for implementing internal control in small entities employing no auditors. For economic practice-it has pointed out weaknesses of internal control and suggested remedial measures

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