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Audyt i kontrola w koncepcji new public management - rozwiązania organizacyjne w administracji rządowej

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Gołębiowski G., Russel P.

Kontrola Państwowa

2013

vol. 58

issue 2 (349)

18-30

Internal audit and management control are related to the idea of new public management. That is why the term “public management” is used interchangeably with the term “market management”. With regard to the two above, the first organisational solution applied in the public administration in Poland was the introduction of internal auditing in 2002. However, when internal audit was adopted, it was not justified with the principles of new public management, although they were already known at the time. Nowadays, they are frequently quoted on the occasion of the implementation of management control in 2009. The article attempts to examine how these two solutions operate in the government administration in Poland, and to answer the question on the future of internal auditing and institutional management control.

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1 Kontrola Państwowa

1 Gołębiowski G.

1 Russel P.

1 2013

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Audyt i kontrola w koncepcji new public management - rozwiązania organizacyjne w administracji rządowej