WARTOŚĆ DODANA I ZARZĄDZANIE RYZYKIEM JAKO EFEKTY FUNKCJONOWANIA AUDYTU WEWNĘTRZNEGO W SEKTORZE SAMORZĄDOWYM W POLSCE – WYNIKI BADAŃ
VALUE ADDED AND RISK MANAGEMENT AS EFFECTS OF INTERNAL AUDITING FUNCTIONING IN THE LOCAL GOVERNMENT SECTOR IN POLAND – RESEARCH RESULTS

Summary/Abstract: Internal auditing in Poland has been functioning for over 15 years, but its legal environment and its practice still cause numerous problems experienced by auditors themselves and entities subject to auditing. The aim of this article is to define value added as a result of auditing functioning in local government units, to identify the risks oc-curring the most often and to create a ranking of activities influencing the improvement of the quality of public services. In order to achieve the indicated objective, in 2016 a survey which was the continuation of study started in 2015 was conducted on internal auditing in the public finance sector entities. It allowed giving a clearer view of the institution of audit and its role in the local government sector, prioritising the kinds of risks according to the hierarchy of their importance for local government units, creating a ranking of the types of value added and of activities facilitating the improvement of the quality of public services.

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