Unit:
Κατεύθυνση Στρατηγική Διοίκηση ΕπιχειρήσεωνLibrary of the Faculty of Economics and of the Faculty of Business Administration
Author:
Poulopoulos Ioannis
Supervisors info:
Μπουφούνου Παρασκευή, Επίκουρη Καθηγήτρια, Τμήμα Οικονομικών Επιστημών, ΕΚΠΑ
Original Title:
Η χρησιμότητα εφαρμογής συστήματος εσωτερικού ελέγχου στους οργανισμούς τοπικής αυτοδιοίκησης
Translated title:
The utility of implementing an internal control system in local government organizations
Summary:
The aim of this study is to examine whether the internal audit process contributes towards increasing the effective operation of the local governments. For the research, the quantitative method was used with an online questionnaire that was completed by 117 executives of local governments, as well as executives of the decentralized administration. The research findings demonstrated the absence of internal control and its fragmented implementation, despite the existence of relevant legislation. Limited financial and human resources, as well as the absence of control over the existence and functioning of internal control on the basis of mandatory and compliance may be determining factors of these findings. Therefore, it is proposed to formally establish the internal audit function, the empowerment and professional development of internal auditors, communication of results to all interested parties from the internal auditors' reports and the annual internal audit work program, but also the establishment of a monitoring system and evaluating the progress of implementation of the improvement actions for the failures resulting from the control process.
Main subject category:
Social, Political and Economic sciences
Keywords:
internal control, local government organizations, decentralized administration
