Benedek, Mária; Szenténé, Klára Tubak; Béres, Dániel - In: Public Finance Quarterly 59 (2014) 3, pp. 296-309
The State Audit Office of Hungary has audited 100 local governments in 2012 and 2013 as for the development of internal controls - the aim of this study is to highlight the main deficiencies. According to the findings, the content of the organizational and operational rule is not properly...