Rola działalności kontrolnej w realizacji zadań. Warunki skutecznej kontroli w gminie

The article emphasizes the importance of a properly executed audit from the perspective of the duties carried out by local governments. The key considerations in the article include selected theoretical issues in the audit functions in contemporary organisations. These theoretical considerations allowed for the creation of an audit performance indicator for a particular local government. The author of the analysis used the participant observation method. The analysis revealed a range of audit irregularities which had a negative influence on the local government’s performance of its duties for residents. The article provides solutions for improving the effectiveness and efficiency of audits, particularly with respect to the Revision Committee.