Znaczenie audytu w autoryzowaniu transakcji bankowych – studium przypadku
The importance of audit in the authorization of bank transactions – a case study

Summary/Abstract: Internal fraud, in particular embezzlement of funds by certain accountants, is one ofthe most dangerous economic crimes because it is an action aimed not only against the property ofenterprises but it also constitutes an abuse of trust and results in unreliable bookkeeping. The purposeof the article is to present the possibility of even long-term and unnoticed misappropriation of fundsby persons authorized to carry out bank transfers so as to prevent cases of this type of embezzlementsand to show the importance of audit and internal control in this regard.This goal was achieved, amongothers through positive verification of the thesis that in the current legal conditions, the separation ofcompetences for the preparation and approval of bank transfers, as well as efficient audit and internalcontrol are able to limit the misappropriation of funds during the execution of a bank transfers.

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