Management Control and Internal Audit as Instruments for Realization of Public Tasks Performed by Territorial Local Government Units
Management Control and Internal Audit as Instruments for Realization of Public Tasks Performed by Territorial Local Government Units

Summary/Abstract: The issue of delegating the part of public tasks, previously performed by the state, to the newly established entities of the public law became topical after the territorial self-government was introduced in Poland. Those tasks concern the satisfaction of the collective needs of communities by reaching or maintaining the certain status, in particular relating to the protection of daily or cultural needs. Those tasks are mainly realized by the units of territorial local government and the units of local government connected with them, which are the part of the public finance sector. Management control is the overall process which is closely integrated with the activity of the unit of the public finance sector and which constitutes a set of actions and events to provide the realization of the unit’s goals. The goal is the realization of the public tasks entrusted to them. The role of the internal audit is to show whether all the actions taken to ensure the realization of the goals and tasks are performed in a lawful, efficient, economical and timely manner. Management control and internal audit were created due to the necessity to establish legal conditions and instruments which enable the optimal realization of public tasks. Simultaneously, their use by the local government units which are the part of the public finance sector is not sufficient. It means the necessity of the actual implementation of the mechanisms of the management control and their independent and objective assessment by the internal audit.

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