Ocena funkcjonowania kontroli zarządczej w jednostkach samorządu terytorialnego przy wykorzystaniu metody PRI
Evaluation of the Functioning of Management Control in Local Government Units Using the PRI Method

Summary/Abstract: Purpose – The article presents the spirit and scope of the PRI method as an alternative tool for monitoring and evaluating the standards of management control in local government units. The article summarizes the advantages and limitations of using this method in practice. Design/methodology/approach – Developing article preceded by literature studies and analysis of source materials concerning the rules and procedures for implementing the PRI method. The main method used in the article is to analyze the sources and the method of deduction and induction. Findings – Studies show that PRI method provides useful and comprehensive information on the evaluation of all 22 standards of management control. To carry it is not time-consuming or cost-intensive. Self-assessment process takes from 1 to 3 weeks, the time needed to analyze the institutional development only 1–2 days. It does not require a specialized and lengthy, and costly training members of the evaluation team. The design assessment tools is simple and intuitive, and the specially developed computer application can automatically collate the results of the self-management control. Originality/value – The article presents the contents of which are synthetic description of the nature and scope of the PRI method and the rules for its use in the practice of local government units to monitor and evaluate the functioning of management control.

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