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Aaudit/auditing
thesetasksdonotviolatetherightsofothercommitteesandthecouncil/sejmik
itself.[P
.Antkowiak]
Literature:P
.Antkowiak,Teoriaipraktykaprzywództwapolitycznegonaprzykładzie
bezpośrednichwyborówwójta,burmistrzaiprezydentamiasta[Theoryandpracticeof
politicalleadershipontheexampleofdirectelectionsofvillagemayor,mayorandthe
presidentofthecity],Poznań2016.
AUDIT/AUDITING(fromLatin:auditor,i.e.listener)–independent,objective
andadvisoryactivityaimedatincreasingtheoperationalcapacityofagiven
organisation.A.iscarriedoutaccordingtopreciselydefinedpatterns,recom-
mendationsandstandards.A.aimstosupporttheorganisationinachievingits
goalsthroughasystematicanddisciplinedapproachtoassessingandimproving
theeffectivenessofriskmanagement,controlandgovernance.Thetermwas
directlyrelatedtotheso-calledauditionofbillsintheperiodofancientRome,
whentheofficialsGinterrogated”eachother,comparingbyreadingthecontent
ofdocumentsproducedbyeachofthem.Thisactionwastopreventmistakes
andwastingpublicmoney.A.areconductedbyauditors–expertsindependent
ofdecision-makingfactorsandfromprocessowners,bothinternalandexternal,
whomustmeetanumberofformalandsubstantivecriteria.Inmoderntimes,
itisaimedatimprovingtheorganisation,notsimplyindicatingirregularities.Its
purposeistosupporttheorganisationmanagementsysteminanactiveandnot
passiveway.[K.Mroczka]
Literature:G.Gołębiowski,K.Marchewka-Bartkowiak,Audytikontrolazarządzania
długiempublicznym[Auditandcontrolofpublicdebtmanagement],GMateriałyiStudia
NBP”2004,no.181■A.Mazurek,M.Piołunowicz,Audytwewnętrznywsektorzepublicz-
nymwPolsce.Diagnozaipropozycjezmian[InternalauditinthepublicsectorinPoland.
Diagnosisandsuggestionsforchanges],Warszawa2008■K.Winiarska,Audytwewnętrzny.
Teoriaizastosowanie[Internalaudit.Theoryandapplication],Warszawa2017.
AUTONOMY(Greekautonomía–self-government,righttoself)–therightto
independentlydecideaboutone’sownmatters,aboutmattersofaparticular
community(nation,institution,city,region,etc.),self-determination.Itmeans
thebroadestself-governingrights(includingone’sownlegislation)ofagiventer-
ritorywithinthebordersofacountry.Autonomyisarighttoindependentlyset-
tletheinternalmattersofagivencommunity.Typesofautonomyinclude:legal;
law;political;regional;cultural;economic;autonomicregion.Politicalautonomy
isarecognitionofthecompetencesofagivencommunitywhileexcludingstate
jurisdictioninsofarastheso-calledreservedspheres,forexample:cultural,
economic,infrastructure,whicharedelegatedtoberesolvedindependentlyby
theauthoritiesofthecommunity/region.AccordingtoArendLijphart’sconcept,
itisanimportantcharacteristicofcomplexsocietiesthatfitsintothesystemof
consensualdemocracy.Inthesesystemssomemattersaredecidedexclusivelyby
minority,byexcludingthemattersfromthejurisdictionofthecentralauthority
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