Audyt wewnętrzny w kształtowaniu racjonalnej gospodarki finansowej jednostek samorządu terytorialnego
Internal audit in the shaping of rational financial management of self-government entities

Summary/Abstract: The article presents internal audit as a tool for supporting the management of self-government entities in the rational financial management. The need to rationalize expenditure and striving for greater financial discipline obliges self-government entities to implement solutions that counteract the waste of public funds and are aimed at improving the efficiency of self-government finances. In the article considerations are focused on the internal audit in the area of self-government finances and how it supports keeping a rational financial management. The article is an attempt of answering the question about the role of internal audit in the shaping of rational financial management of self-government entities. The conducted survey of self-government entities was done in the Opole Voivodeship and the analysis of audit plans and reports show that, though internal auditing can be considered as an instrument with great potential, which allows self-government entities to economize and efficiently manage financial resources, in fact it is not fully and effectively used in the area of rationalization of self-government finances.

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