Graduate work of master’s studies of 73 pages, 8 pictures, 2 tables, 70 references, 8 appurtenances. The paper is written in Lithuanian. KEY WORDS: internal audit, internal control, municipality, risk, Europe Union funds. Research object – internal audit in the municipality. Research aim – to examine the internal audit situation, its performance in the municipality, present problems and solutions of internal audit, position to internal audit. Research objectives: • to analyze the internal audit concept, types and the realm of activities, to perform the internal audit theoretical analysis; • to examine the internal audit evolve in Lithuania as well as international regularitions; • to analyze the internal audit situation activities, the internal audit in the enterprise; • to play respondent poll, to evaluate personel position to internal audit work in the municipality; • to analyze the internal audit organization postulates, aims and spreads in the municipality; • to present of internal audition actual the actual boucle betterment in the municipality. Researh methods – analysis of normative documents which regulate internal audit, monograph, logical analysis, describing analysis, contrast analysis, generalization. Researh time – 1995 – 2005 years; October – December of 2004 year accomplished personel of questionnaires research, with the view of see personel position to internal audit in the municipality. The internal audit is very important to Lithuanian it was of Europe... [to full text]