Usługi doradcze audytu wewnętrznego w samorządzie terytorialnym według badań ankietowych
Internal Audit Consulting Services in Local Government According to Surveys

Summary/Abstract: Purpose – The main aim of the article is to present selected results of own research on the implementation of internal audit advisory services in local government units. Design/methodology/approach – The empirical data was analyzed on the basis of the questionnaire survey. Literature studies have also helped in the preparation of research results, as well as an analysis of legal regulations and communications. Findings – The presented results are a continuation of previous analyzes on the effectiveness and effectiveness of management control and internal audit. The results obtained may provide the basis for further discussions on the internal audit model in the public finance sector. Originality/value – The paper hypothesizes that contemporary internal auditing by providing the management unit with consulting services becomes one of the permanent instruments supporting the management process.

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