Audyt wewnętrzny — wartość dodana w sektorze finansów publicznych
Internal Audit — Added Value in the Public Finance Sector

Summary/Abstract: Internal audit is a relatively new category in the Polish legal system. It was introduced as a condition for completing accession negotiations under Chapter 28 Financial Control. During this period, it underwent significant changes in terms of subsequent definitions that differ significantly from each other and from the model adopted during the negotiations. In general, it should be stated that this institution constitutes an added value in the public finance sector, primarily because it is the only uniform verification and control institution in the entire public finance sector. However, it requires improvement and adoption of a model similar to the one developed by international internal audit organizations.

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