Rola i zadania Biura Audytu Wewnętrznego oraz Departamentu Kontroli w Urzędzie Marszałkowskim w Poznaniu
Role and tasks of internal audit bureau and department of control in Marshal's Office in Poznan

Summary/Abstract: Purpose — In this paper authors try to identify the role and tasks of organizational units which sup- port Marshal of a province in regard to monitoring of management control system (MCS) and coordination of organizational unit activities in regard to MCS based on the case of the Office of Marshal of the Wielkopolskie province in Poznan. Design/Methodology/approach — In response to need of this paper there were literature study, current law and regulations study, and critical analysis of the internal documents of the studied entity conducted. Findings — Based on the literature study on the internal audit role and tasks we can identify three streams of research. First is concentrated on the role of internal audit and inspection control in all organizations. Second is focused on the role, tasks and methodology of internal audit in the public sector. Third is dedicated to relationships between internal audit and inspection control. The analysis of documentation in the studied entity showed that management control is perceived as a responsibility of all management levels; oversight of organization, efficiency and effectiveness of MCS is delegated to two independent departments, so coordination of control activities is needed; and issuing statement of control in all Marshal's Office departments and province organizational units is in the competence of DOiK. Originality/value — The ways of tasks of Inspection Control Department and Internal Audit Office are divided and MCS activities of organizational units are coordinated, which are presented in this paper, have not been described in the studied literature yet

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