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

2018

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 wa…