Samoocena systemu rachunkowości w jednostce samorządu terytorialnego jako element kontroli zarządczej
Self-assessment of the accounting system in a unit of local government - as an element of management control

Summary/Abstract: Purpose — The main objective of this article was to present the issues of self-assessment as a process by which local government decision-makers can make evaluation of the functioning of the accounting system. Design/Methodology/approach — The adopted research method focused on critical analysis of the literature. Literature studies conducted scientific publications, selected regulations, guidelines government agencies, and used his own experience resulting from the established practice of the audit firm. Findings - Research allows us to formulate a general proposal, according to which internal assessment carried out in the form of self-assessment by far greater chance to identify potential gaps and risks in the accounting system. Originality/value - Solutions presented in this article can be used on a practical level in the design assumptions of organizational self-assessment as well as the interpretation of the results

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