Abstract:

Research on Public Administration has evolved significantly in recent times, but despite that evolution, several questions remain unanswered. Study of the impact and importance of internal auditing activity in municipal management is one example. The main aim of this study is to understand the influence of internal auditing on decision-making in local authorities’ executive organs. Two questionnaire surveys were applied, one to those in charge of internal auditing and the other to a member of the executive organ of the 278 local authorities in mainland Portugal. The results obtained allow the conclusion that the two groups of respondents have the same understanding of the impact and importance of internal auditing activity on municipal management. There was evidence that the number of collaborators in the IA activity contributes to decision-making in executive organs. The degree of freedom and independence of internal auditing was also found to contribute to the executive organ’s decision-making.