摘要：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 specified in the 84% of the audited local governments. Besides, the lack of, or inadequate content of other control environment elements typifies almost 20% of the examined local governments. Therefore, the complex control elements such as risk management and monitoring that are based on the basic control components (control environment) are functioning inappropriately (more than 80% of the cases). Satisfactory functioning of internal controls of local governments should be enhanced by identifying and distributing the best practices.
关键词：local governments; municipalities; internal control; control element; control model
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