| Autor: Piotr Sołtyk | 71 |
Strony: 71-118
pełen tekst
THE DUALISM OF INTERNAL AUDIT IN INDIVIDUALS OF TERRITORIAL COUNCIL IN POLAND – THE PRELIMINARY RESULTS OF INVESTIGATIONS
Summary
The internal audit in individuals of territorial council is the modern instrument of supervision set on opinion of effi ciency husbanding the fi nances as well as the improvement of culture of responsibility for management the public fi nancial supply. To function he suitably maybe if the postulates of full organizational independence be fulfi lled and operating. The activity of audytu is effective only then, when support has frames managerial higher rung, being for council decision-makers tool consulting. The leadership of audytu in individuals of territorial council has not sense if managerial personnel perceives the activity of internal audytu as fulfi lment of legal duty exclusively.
pełen tekstTHE DUALISM OF INTERNAL AUDIT IN INDIVIDUALS OF TERRITORIAL COUNCIL IN POLAND – THE PRELIMINARY RESULTS OF INVESTIGATIONS
Summary
The internal audit in individuals of territorial council is the modern instrument of supervision set on opinion of effi ciency husbanding the fi nances as well as the improvement of culture of responsibility for management the public fi nancial supply. To function he suitably maybe if the postulates of full organizational independence be fulfi lled and operating. The activity of audytu is effective only then, when support has frames managerial higher rung, being for council decision-makers tool consulting. The leadership of audytu in individuals of territorial council has not sense if managerial personnel perceives the activity of internal audytu as fulfi lment of legal duty exclusively.