Analiza wskaźnikowa jako metoda oceny skuteczności audytu wewnętrznego w racjonalizowaniu gospodarki finansowej jednostek samorządu terytorialnego
Ratio analysis as a method of evaluating the effectiveness of internal audit in rationalizing the financial management of local government units

Summary/Abstract: Information becomes a more and more important element of the decision-making process in municipal financial management. To make these decisions reasonable, they cannot be random and taken intuitively. They should be based on reliable and properly transformed information. This article is an attempt to find whether an internal audit conducted in municipalities accompanies the achievement of favorable values of economic indicators. For this purpose, there was conducted a comparative analysis of the indicators for municipalities that use and do not use an internal audit. This article aims to answer the question whether municipalities that use the internal audit achieve better economic results than municipalities that do not conduct an audit.

• Details
• Contents