ROLA AUDYTU WEWNĘTRZNEGO W KSZTAŁTOWANIU EFEKTYWNOŚCI SAMORZĄDOWEJ GOSPODARKI FINANSOWEJ

The need for rationalization of expenditures, the desire for greater financial discipline and the search for savings as a part of economy of physical and financial resources determine the need of development and continuous improvement of mechanisms (instruments) aimed at enlarging the efficiency of self-government finances. Internal audit is an instrument that could enhance management of self-government entities in the rationalization of finances, as well as in protecting society against wasteful and inefficient spending of public funds. This article attempts to assess the internal audit as an instrument supporting the efficiency of self-government finances. According to the survey it is demonstrated that internal audit in its current statutory form and in the way it is realized by the majority of self-government entities is focused primarily on legality criteria, paying less attention to the economic criteria for evaluating local finances, ie. efficiency and thriftiness.