Język Polski
English
Published
:
2006-12-30
On Internal Financial Audit in the Local Government Finance Sub-Sector
Grażyna Krasowska-Walczak
Abstract
The paper is dedicated to an analysis and evaluation of a relatively new institution of Poland's public finance system - internal financial audit - with a special focus on the local government subsector. The discussion aims to address the question of the nature, functions, objectives and extent of financial audit. An attempt is also made to indicate the impact of the instrument on rationalizing the expenditure of public money by local governments and on the management of local governments and local administrative units. (original abstract)Keywords:
Public sector, Local government, Financial control, Financial audit, Internal audit, Internal control, StandardsMost read articles by the same author(s)
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Krasowska-Walczak, G. (2006). On Internal Financial Audit in the Local Government Finance Sub-Sector. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 19(19). Retrieved from https://journals.wsb.poznan.pl/index.php/znwsb/article/view/1728