Consulting Activities of Internal Auditors in the Public Sector in Hungary

Today, internal auditors not only perform assurance activities but also provide consulting services. The audit are services provided to heads of organisations, resulting in added value. This paper has been prepared with the objective explore such for their importance and practical implementation budgetary institutions, municipalities, publicly owned companies. In course study, primary research conducted, addition processing literature legal regulations. We have found that role supporting decision-makers as part auditing reinforced increased public sector well. However, we further steps could be taken preserve independence reinforce regularity efficiency, example, by giving a stronger focus these subject matters through training programmes or providing more detailed recommendations.