Proces inwentaryzacji w jednostce samorządu terytorialnego jako przedmiot oceny audytu wewnętrznego – założenia organizacyjne
The Process of Inventory in the Local Government Unit Subject to an Assessment of the Internal Audit – Organizational Assumptions

Summary/Abstract: Purpose – The main aim of this article is to attempt to present the organizational assumptions of the internal audit in the process of inventory carried in the local government unit. Research methodology – The adopted research goal meant that the methodology of the study focused on the analysis of legal acts, the national specialist literature. Adopted so descriptive method, in which, apart from a critical analysis of the literature used in the author’s extensive experience in the implementation of financial audits in the public finance sector units. Result – The research literature has identified significant risk factors affecting the quality and the result carried inventory. Also showed a significant advisory role of internal audit in this important process for confirming the reliability of useful information presented in the financial statements. Originality – The research literature can serve as a basis to exchange views and experiences in the environment internal auditors. An important aspect of this article is to systematize the knowledge in the issues of inventory in the context of the evaluation carried out by the internal auditor.

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