Zeszyty naukowe
Autor: Przemysław Dowgiałło 49
Strony: 49-59
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The term ‘management audit’ has been introduced with the amended act of 27 August 2009 concerning public finances in public finance sector, thus, occurring by the end of 2009 the term ‘financial control’ was replaced. The rationale for introducing these changes was, among other things, the fact of frequent identification of financial control with a purely financial aspect of the units’ activities. In addition, the aim of changes is to provide effective management methods by the superior body or supervising the processes undertaken by subordinated or supervising units, since the existing regulations in this area were inadequate. In this article, the issue of management audit is considered in relation to its objectives and way of implementation using the existing in a literature and used in practice management methods. In this paper reference was made to the human resources management, management by objectives, culture, knowledge and processes. There were also pointed the elements and principles of a various methods use for the purpose of the management control.