Zeszyty naukowe
Autor: Anna Bartoszewicz, Henryk Lelusz 157
Strony: 157-167
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INTERNAL AUDITOR IN LOCAL GOVERMENT – RESEARCH APPROACH

Summary
The article presents characteristic of professional profi le of internal auditor such as indispensable qualifi cations, professional ethics and internal auditor’s position in organizational structure of local government. The article also presents result of researches in this range as well as statistic professional profi le of internal auditor working in local government in Poland.