MIERNIKI JAKO ELEMENT AUDYTU EFEKTYWNOŚCIOWEGO W JEDNOSTCE BUDŻETOWEJ
MEASURERS AS A COMPONENT OF PERFORMANCE AUDIT IN THE BUDGETARY UNIT

Summary/Abstract: Audit conducted in public finance sector units, in particular the performance audit, aims to contribute to the improvement of operating activities. A very important role in this process is played by measurers. Therefore the aim of the article is to indicate their usefulness in audit, both in theory and practice. The empirical part refers to the budgetary unit in which the applied measurers were assessed in terms of the possibility of their use in the performance audit. The achievement of the objective required reviewing the literature, applying the general deductive method, conducting the interview and analyzing the empirical materials. As a result of the work undertaken, recommendations were made to the management of the examined entity related to the need to modify the used measurers.

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