Audyt wewnętrzny w doskonaleniu budżetowania zadaniowego oraz kontroli zarządczej w jednostce samorządu terytorialnego
Internal Audit Function in Task-based Budgeting and Management Control in a Local Government Unit

Summary/Abstract: Purpose – Presenting the role of internal audit in performance budgeting and management control.Design/methodology/approach – Analysis of the literature, legal acts, source materials, observation and individual interviews with employees of the audited entities (head of budget department and 4 persons employed in those departments).Findings – The role of audit activities in the functioning of performance budgeting and management control has been presented and the interdependencies between them are described.Originality/value – Achieving goals and carrying out tasks by local government units requires the use of different instruments in the decision making process. Therefore, management should be aware that proper performance budgeting, management control and internal audit should be properly linked to maximize the benefits.

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