- Tytuł:
-
Audyt wewnętrzny instrumentem wspomagającym zarządzanie organizacją w sektorze publicznym
Internal Audit - the Instrument of Support Management in Public Organisation - Autorzy:
- Lisiecka, Krystyna
- Powiązania:
- https://bibliotekanauki.pl/articles/588547.pdf
- Data publikacji:
- 2013
- Wydawca:
- Uniwersytet Ekonomiczny w Katowicach
- Tematy:
-
Audyt wewnętrzny
Organizacja
Zarządzanie publiczne
Internal audit
Organisation
Public governance - Opis:
- The study was designed to demonstrate the role of internal audits in public administration. An audit should ensure effective implementation of activities and bring added value, which may be understood as generating a greater effect or achieving the same effect at a lower cost. Audits focused on results are predicted to be on the increase. This concept is an evolution of an internal audit - from a compliance audit, through a risk based audit to a performance audit or a value for money audit, which involves the formulation and testing of audit tasks aimed at expected results. This audit is important because of the fact that public bodies represent the interests of citizens and have public resources, including the EU funds, and these are rigorously assessed in terms of the results brought by the funds involved. Will an internal audit become an instrument that can be used to change the model of organizational management in the public sector? The research findings should show whether periodic audits of efficiency will provide the basis for changes in individual performance management processes, conservation of resources and their better use in cutting expenses, reduction of over-employment or development of information technology and whether it will lead to greater internationalization.
- Źródło:
-
Studia Ekonomiczne; 2013, 141; 2083-8611
2083-8611 - Pojawia się w:
- Studia Ekonomiczne
- Dostawca treści:
- Biblioteka Nauki
Artykuł