Local government constantly receives new tasks to implement, often without additional funds. The new regulations lead to a continuous increase in the costs of local governments. The local community demands the availability and high quality of services provided. Increasing the efficiency of actions becomes a necessity. When looking for efficiency gains, it's worth taking advantage of the possibilities of internal audit. Many heads of local governments do not use this "tool", treating audit as a "necessary evil". We want to show that it could be different ....