| Autor: Teresa Sadowska, Zofia Sawicka-Kluźniak | 341 |
Strony: 341-350
pełen tekst
THE BUDGET REPORTS OF LOCAL GOVERNMENT UNIT AS OBJECT OF INTERNAL AUDIT
Summary
This article aims to present the taks of internal audit in budget reports of local government units. In addition, it discusses the rules for testing the reliability of the raport in the context of the principles of accounting and compliance of records in the bookkeeping with accounting documents. The article indicates that the basis of the examination made by the auditor is to check compliance with the reports to the instruction.
pełen tekstTHE BUDGET REPORTS OF LOCAL GOVERNMENT UNIT AS OBJECT OF INTERNAL AUDIT
Summary
This article aims to present the taks of internal audit in budget reports of local government units. In addition, it discusses the rules for testing the reliability of the raport in the context of the principles of accounting and compliance of records in the bookkeeping with accounting documents. The article indicates that the basis of the examination made by the auditor is to check compliance with the reports to the instruction.
