Internal audit in the public finance sector and its role in the system of management control
The article presents the issues of the functioning of internal audit in the public finance
sector and its role in the system of management control. The main purpose of this article is to
demonstrate that the internal audit and management control are necessary tools for use in
public sector units. The necessity to control comes from the fact the management of public
resources.
The article presents the definitions and characteristics of both of these tools ona