Rola i znaczenie audytu w zakresie ochrony zasobów sektora publicznego
ROLE AND IMPORTANCE OF AUDIT FOR THE PROTECTION OF PUBLIC SECTOR RESOURCES

Summary/Abstract: This article attempts to assess the suitability of audit in the protection of public resources and in the increase of efficiency of their use. The author points out the nature of in¬ternal audit and the evolution of its role. Special attention is directed to the meaning of internal audit in the protection of resources of public finance sector. In the final part the author remarks that research on the role of audit in building management control systems is needed.

• Details
• Contents