Polski system publicznej kontroli wewnętrznej i audytu na tle krajów Unii Europejskiej – problemy i wyzwania

Abstract

Problems related to the management of the public finance sector is not outdated. The public sector needs to adapt to the continual changes in the socio-economic reality, both in terms of financial, management, and delivery of services. In order to enhance and ensure the transparency and efficiency of public governance, the European Commission obliged the Member States to implement the Public Internal Control. Its task is to ensure that the objectives of the public sector and increase the efficiency of its operations. It should be a link in effective management. The purpose of this article is to present solutions for the operation of public internal control adopted in Poland compared to other European Union countries, as well as a reference this information to effectively manage the index value for each of the Member States. The paper presents the legal terminated adopted within a public organization of internal control in the EU Member States and presents the results of government efficiency index for these countries. As a result, the verification was the relationship between the organization of the public system of internal control and efficiency of governance in member states.