Internal Audit as a Tool to Improve the Efficiency of Public Service

Marta Postula, Olga Irodenko, Przemyslaw Dubel
European Research Studies Journal, Volume XXIII, Issue 3, 699-715, 2020
DOI: 10.35808/ersj/1663


Purpose: Efficiency and performance measurements in the public sector represent a problematic area considering the nature of public administration’s activities. The authors attempt to define the efficiency metrics for internal audit as exemplified by one of the European Union countries and its contribution in improving the performance of public entities and the efficiency of public spending. Design/Methodology/Approach: A mixed methodology combining the results of qualitative and quantitative research is used to empirically verify the hypotheses related to the research problem presented. Qualitative research is based on descriptive analysis, and the quantitative research will include the method of statistical information systemization, based on statistical source data analysis. Findings: Empirical research confirmed a positive impact of internal audit efficiency metrics on the completion of public service tasks at an operational level while no impact was recorded on the scale of completion for the areas at the strategic level of the Council of Ministers. Practical Implications: Managers in the public skateboard should decide to increase the performance budget and decide to link it to an internal audit. Originality/value: Internal audit should be more focused on examining the effectiveness of public administration and, to a lesser extent, only hardening the assessment of the decision-making process.

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