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Dr inż. Małgorzata Durbajło-Mrowiec
ORCID: 0000-0003-0977-0960

Ph.D. in economic sciences in the field of financial and management accounting, internal auditor, specialist in cost accounting and business valuation with many years of business practice. Currently, in her research work, she focuses on finance and accounting of local government units.

 
DOI: 10.33226/0137-5490.2020.9.1
JEL: H83, M19

Management control and internal audit were included in a general legal order that defines public funding collection and their disposition in order to increase efficiency of public funds spending. Changes of the provisions of law in a subject area were introduced due to Polish entry to UE. After 15 years of using them we can still have justified doubts of a real influence of introduced tools on efficiency and effectiveness of financial sources management of communes. In the publication the subject matter was consider only in an economic aspect. The aim of the article is to diagnose whether and to what extent the change in the management of a commune influenced the effectiveness of the use of public funds spent by it. Empirical research material was gained on the basis of interviews with people in charge of management control, unit management, organizational units of communes and internal auditors of chosen communes of Dolnośląskie province. An analysis of documents from management control and internal audit of those communes were conducted. All the research conducted allow to conclude that a management control was introduced in order to implement a procedure that was imposed by the law and not to support managers in realizing all the aims and tasks.

Keywords: management control; internal audit; public finances; management; commune efficiency