KONDYCJA AUDYTU WEWNĘTRZNEGO W JEDNOSTKACH SAMORZĄDU TERYTORIALNEGO Z UWZGLĘDNIENIEM JAKOŚCI AUDYTU PROWADZONEGO PRZEZ USŁUGODAWCĘ
CONDITION OF INTERNAL AUDIT IN LOCAL GOVERNMENT UNITS IN REGARD TO THE QUALITY OF THE AUDIT CONDUCTED BY THE SERVICE PROVIDER

Summary/Abstract: Internal audit is an essential element of management control, and the same directly affects the quality of management in local government units. An efficiently functioning internal audit supports local government units’ heads in achieving the assumed goals and tasks. Over the years of functioning of internal audit in local government units, one can notice both the strengthening of its role in these units but also several frequent irregularities. In the course of inspections carried out by the Supreme Audit Office, as well as conclusions from the questionnaires of the Ministry of Finance, a decision arises that the quality of internal audit in local government units is directly related to the form of internal audit organisation, which is the audit by the service provider. Errors and irregularities revealed in the course of the controls mentioned above require the immediate introduction of solutions to improve and increase internal audit quality performed by service providers in local government units.

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