The responsiveness of the local administration to the citizens and companies needs is essential for the improvement of the local administrations capacity. This requires a client needs orientation and acceptance of the fact that the service rendering is not at the expected level at all times. The...

This work is about a new internal public audit activity organising method which resides in the cooperation between several local public institutions with the aim of jointly ensuring the internal audit function. The cooperation system ensuring the internal audit function resides in the grouping...