AUDYT WEWNĘTRZNY W SYSTEMIE CONTROLLINGU JEDNOSTKI SAMORZĄDU TERYTORIALNEGO
INTERNAL AUDIT IN THE CONTROLLING SYSTEM OF THE LOCAL GOVERNMENT UNIT

Summary/Abstract: Local government units, satisfying a number of social needs, and at the same time having limited public resources should be guided by the principle of rationality in their actions. They also should implement management instruments drawn from the private sector. Their activities should be accompanied by control and supervision as part of the process of caring for rationality. The aim of the article is to present the importance of internal audit in the functioning of local government units and to show the role of internal audit of controlling. The paper also defines the stages of controlling functioning indicating the types of audits that should be used within these stages. In order to achieve the goal, the literature on the subject, legal acts and source materials were reviewed, and interview and observation methods were used to obtain empirical data.

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