Audyt wewnętrzny prowadzony przez usługodawcę w jednostce samorządu terytorialnego (studium przypadku)
The Internal Audit Conducted by the Service Provider in Regional and Local Authorities (Case Study)
Author(s): Beata ZaleskaSubject(s): Public Administration, Management and complex organizations, Accounting - Business Administration
Published by: Społeczna Akademia Nauk
Keywords: internal audit; service provider; municipality; annual plan; assurance task; final report;
Summary/Abstract: The article presents selected aspects of the functioning of internal audit conducted by the service provider in regional and local authorities on the basis of current legal regulations, literature and a selected regional and local authorities. The assessment of internal audit conducted by a service provider in the selected regional and local authorities has been made. The research material has been obtained from an interview conducted with the internal auditor and a survey completed by the head of the audited entity.
Journal: Przedsiębiorczość i Zarządzanie
- Issue Year: 18/2017
- Issue No: 2.3
- Page Range: 261-272
- Page Count: 12
- Language: Polish