Rola audytu wewnętrznego w kształtowaniu efektywności samorządowej gospodarki finansowej
The role of internal audit in shaping the efficiency of self-government finances

Summary/Abstract: The need for rationalization of expenditures; the desire for greater financial discipline and the search for savings as a part of economy of physical and financial resources determine the need of development and continuous improvement of mechanisms (instruments) aimed at enlarging the efficiency of self-government finances. Internal audit is an instrument that could enhance management of self-government entities in the rationalization of finances; as well as in protecting society against wasteful and inefficient spending of public funds. This article attempts to assess the internal audit as an instrument supporting the efficiency of self-government finances. According to the survey it is demonstrated that internal audit in its current statutory form and in the way it is realized by the majority of self-government entities is focused primarily on legality criteria; paying less attention to the economic criteria for evaluating local finances; ie. efficiency and thriftiness.

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