PERFORMANCE AUDIT IN PUBLIC FINANCE SECTOR
Journal Title: Scientific Journal of the Military University of Land Forces - Year 2012, Vol 165, Issue 3
Abstract
Internal audit plays an important role in the management of public finance sector entities. Unfortunately, it is very often the case that audit focuses on the analysis of the compatibility of operations performed in the unit with the existing procedures and regulations rather than on its efficiency. This is, unfortunately, the weakness of this system and concerns public sector entities. The article attempts to answer the following question: Is there any chance of development for performance audit in the public finance sector?
Authors and Affiliations
Angelika KACZMARCZYK, Jerzy KACZMARCZYK
Keywords
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