Finansowanie rozwoju jednostki samorządu terytorialnego ze źródeł zewnętrznych jako zadanie doradcze audytu wewnętrznego
Financing of the Development of a Self-governmental Entity by External Sources as an Advisory Task of Internal Audit

Summary/Abstract: Purpose – Identification of threats in absorption of external financing sources, including European Union (EU) funds in the perspective of years 2014–2020, in the realisation of soft and hard undertakings improving the quality of life of local communities. Design/methodology/approach – Critical analysis of literature and other sources, risk analysis as well as a case study of the chosen administrative district. Findings – The conducted research allowed the confirmation of the increasing importance of advisory function of internal audit as well as the existing threats in absorption of EU funds by self-governments and theirdeterminants. In conclusion it was justified and confirmed that it is necessary to extend the list of exclusionused in calculating the individual debt rate. Originality/value – The proposal and justification (in result of the realisation of advisory function of internal audit) of extending the list of exclusions taken into consideration while calculating the individual debt ratio, affecting the elimination of the barrier of the absorption of EU funds as well as the in improvement in economic actions in favour of the local community without increasing the debt.

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