Rola audytu wewnętrznego i kontroli zarządczej w szacowaniu ryzyka prowadzonej działalności w jednostkach samorządu terytorialnego
Internal Audit and Management Control in the Risk Assessment of Conducted Activity in Local Government Units

Summary/Abstract: Purpose – The objective of this article is to present the results of researches concerning the relation between internal audit and management control in terms of risk assessment of conducted activity to determine an audit plan. Design/methodology/approach – The following research methods were used: analysis of subject literature, analysis of legal acts and analysis of comparisons. Moreover, research questionnaire and interview were utilized. The questionnaire was addressed to internal auditors employed in local government units and budgetary units. Supplements for surveys were interviews conducted with respondents. The researches were conducted in 2017. Findings – Researches conducted in units of the public finance sphere and the results published by the NIK from the control carried out in 2017 concerning the functioning of management control in local government units (with particular regard to internal audit) were used to formulate conclusions. Originality/value – The article presents a rarely discussed problem of the links between internal audit and management control in the range of risk assessment of business activity for the purposes of the internal audit plan. The author of the study has not met so far with the researches concerning the problem determined in the article.

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