Zeszyty naukowe
Autor: Anna Bartoszewicz, Henryk Lelusz 145
Strony: 145-156
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INTERNAL AUDIT AS AN INSTRUMENT SUPPORTING RATIONALIZATIONS OF FINANCIAL ECONOMY IN LOCAL GOVERMENT

Summary
The article presents characteristic of internal audit as an instrument supporting rationalization of fi nancial economy in local government as well as result of researches in this range. Researches was carried out in 50 local governments of four voivodeship: Kuyavian- -Pomorian, Lubusz, Lesser Poland and Warmia and Masury.