The Internal Audit Conducted by the Service Provider in Regional and Local Authorities (Case Study) Cover Image

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 Zaleska
Subject(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.

  • Issue Year: 18/2017
  • Issue No: 2.3
  • Page Range: 261-272
  • Page Count: 12
  • Language: Polish