AUDYT WEWNĘTRZNY W PRAKTYCE JEDNOSTEK SAMORZĄDU TERYTORIALNEGO NA PRZYKŁADZIE GMINY WARKA
INTERNAL AUDIT IN THE PRACTICE OF PUBLIC FINANCE SECTOR ENTITIES ON THE EXAMPLE OF WARKA MUNICIPALITY

Summary/Abstract: Local government units in accordance with the Public Finance Act conduct an internal audit, the assumption of which is to improve the operation of the unit, support management in achieving goals and tasks, through systematic evaluation of management control and advisory activities. Internal audit should be carried out in accordance with applicable regulations.The ability to assess the implementation status of internal audit in Poland requires the verification of control practices in local government units, which was also the purpose of these studies. The study uses the analysis of the subject literature and legal regulations in the field of internal audit, as well as observation of the effects of the auditor’s actions in the selected commune. Audit plans and reports on their implementation in the Commune of Warka for the years 2009-2018 were verified and evaluated against the background of applicable regulations. The article determines the directions of further research.

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