Miejsce Audytu Wewnetrznego w systemie kontroli dzialanosci gminy / The role of internal audit in the control process of local government

The Municipality is the smallest unit of territorial of local government, and its role is to satisfy the needs of the local community. Municipalities, performing their tasks, administering communal resources, as well as manage financial resources from other sources, including the European Union. Managing public funds requires the introduction of control mechanisms as well as a broader view and an indication of how to manage the entrusted property more effectively. These tasks are to meet a new control and advisory element, which is an internal audit. Although the majority of municipalities established internal audit units, not all elements of this new solution were introduced. It resulted that internal audit is not able to function efficiently and achieve the set goals