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RESEARCH PRODUCT

Internal Audit in Polish Self-government Units: Attempt to Evaluate Selected Aspects of its Functioning

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Internal audit has been functioning in self-government units in Poland since 2002. Its current form has changed considerably during that time. Initially, internal audit particularly focused on the area of financial economy of the unit. With time, it evolved towards a complex evaluation of the activities of the unit, considering all aspects of its functioning. Internal audit is currently transforming towards an efficiency audit. The objective of the article is to present the organisation and basic rules of performance of internal audit in SGU, to attempt an assessment of selected aspects of its functioning, and to point to possible directions of its development. For this purpose, analysis was performed of the basic statutory legal regulations related to the organisation of internal auditing in the self-government sector. The paper also refers to the practice of its performance, supported by results of a survey conducted in the scope by the Ministry of Finance. According to the analysis performed in the article, internal auditing evolves in the right direction. The direction of the changes is primarily determined by transformations in the public sector, and growing awareness and expectations of society that pays taxes and demands rational expenditure of public resources.