%0 Journal Article
%T The impact of procedures and audit activities on the management of local government units
%A Romaniuk, Paweł
%J Public Management
%V 2013
%R 10.4467/20843968ZP.13.005.1078
%N Issue 1 (21)
%P 57-70
%K management, public administration, local government, internal audit
%@ 1896-0200
%D 2013
%U https://ejournals.eu/en/journal/zarzadzanie-publiczne/article/wplyw-procedur-i-dzialan-audytowych-na-sposob-zarzadzania-w-jednostkach-samorzadu-terytorialnego
%X 
	In today’s local government territorial function of specific rules and processes that serve to achieve specific objectives and results. But the very existence and functioning of the operating principles and processes does not guarantee the full success of the government, if they are not accompanied by appropriate mechanisms for internal audit. Internal audit is an activity independent, objective assurance and advisory, which aims to add value and improve the organization’s operations. It helps an organization accomplish its objectives by systematically and disciplined approach to evaluate and improve the effectiveness of risk management, control and corporate governance. Internal audit is primarily a tool to help managers of the unit, giving the possibility of efficient and effective management of all processes. Internal audit is also an instrument to support the majority decision-making processes undertaken by managers, through careful management of all resources held by the entity.