Unit:
Κατεύθυνση Εσωτερικός ΈλεγχοςLibrary of the Faculty of Economics and of the Faculty of Business Administration
Author:
Theodoropoulos Konstantinos
Supervisors info:
Καινούργιος Δημήτριος, Καθηγητής ,Τμήμα Οικονομικών Επιστημών, ΕΚΠΑ
Χατζηγρηγορίου Θεοχάρης, Υποψήφιος Διδάκτωρας, Τμήμα Οικονομικών Επιστημών, ΕΚΠΑ
Original Title:
Προετοιμασία και διενέργεια εσωτερικού ελέγχου σε Ο.Τ.Α. Α' βαθμού - Δήμος εντός Περιφέρειας Αττικής
Translated title:
Preparation and performance of internal control - Municipality within the Region of Attica
Summary:
The purpose of this thesis is to demonstrate the usefulness of the internal audit in municipalities, through the preparation and conduct of a preparation and preparation of a comprehensive audit in a municipality. Furthermore, the purpose of this thesis is to
The purpose of this thesis is to evaluate the adequacy and effectiveness of the and effectiveness of existing safeguards in a specific audit circuit as well as to obtain an audit opinion on the evaluation of the internal control system Control System of the audited area. More specifically, the thesis focuses on the preparation of a the development of a comprehensive audit program for the Revenue Department of the Municipality and the and the Cash Management Department, the execution of this program and the identification of the main findings, which constitute evidence as to the usefulness of the internal audit.
More specifically, the audit program was prepared on the basis of the regulatory
the regulatory framework governing local authorities, the legislation in force and the
best internal audit practices.
The audit methodology performed includes the following:
- the identification of potential risks.
- the review of the legislative and regulatory framework of the Municipality, such as
and relevant policies and procedures.
- conducting interviews with the anagement and other executives of the entity the audit circuit examined.
- assessing the design of the existing safety nets for the mitigating the identified risks.
- identifying processes with weak or absent safeguards.
The findings identified were assessed in terms of risk (Annex A) in order to safely derive the audit opinion on the assessment of the internal control system of the audited area.
Main subject category:
Social, Political and Economic sciences
Keywords:
INTERNAL CONTROL, RISK MANAGEMENT, PUBLIC SECTOR BODIES, LOCAL AUTHORITIES
