Relacje między kontrolą zarządcza a audytem wewnętrznym w jednostkach sektora finansów publicznych
Relations between management control and internal audit in units of the public sector

Summary/Abstract: Purpose — Determining relations between management control and internal audit in units of the public finance sector. Design/Methodology/approach — Analysis of literature and law regulations related to management control and internal audit in the public sector. Findings - The author characterized relations between management control and internal audit in units of the public sector. Particular attention was paid to stressing the role of internal audit as a tool of monitoring and assessment of management control. Originality/value — Systematizing the knowledge in the area of the role of internal audit in providing rational assurance about efficiency and effectiveness of the management control system in the unit

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