The evaluation of performance of an audit committee in the system of financial control of local government units

被引：0

作者：

Soltyk, Piotr ^{[1
]}

机构：

[1] Cracow Univ Econ, Fac Finance & Law, Dept Finance Govt, Krakow, Poland

来源：

PROCEEDINGS OF THE 5TH INTERNATIONAL SCIENTIFIC CONFERENCE ON MODERN ECONOMICS | 2018年

关键词：

local government; financial control; irregularities; financial management; audit committee;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

The aim of the article is to present the selected results of the author's own research related to the performance of an audit committee in local government units (LGU) in Poland. The research was conducted by means of a questionnaire which was sent electronically to all the LGUs in 2017. The method of deduction and induction was used, as well as the review of the scientific literature and legal acts. The results of the research are not too optimistic. It appears that the performance of an audit committee little contributes to the improvement of financial management of LGU. Respondents stated that the work of an audit committee had very little impact on the increase of effects of monies involved.

引用

页码：202 / 209

页数：8