Wpływ członkostwa Polski w Unii Europejskiej na sprawowanie kontroli zarządczej i audytu wewnętrznego w sektorze finansów publicznych
The Impact of Poland’s Membership of the European Union on the Exercise of Management Control and Internal Audit in the Public Finance Sector

Summary/Abstract: Due to the nature of public funds, they need to be guaranteed the best possible protection. This already stems from the Constitution of the Republic of Poland itself, which contains a separate chapter on public finance, as well as from the Public Finance Act. In the case of Poland and other member states, the shape of the current regulations was strongly influenced by accession to the European Union (hereafter, EU). Regulations on the protection of public finance focus mainly on the security of collecting public funds and the security of their disbursement, significant importance is also attributed to control, which in Poland takes the form of management control and internal audit. Control understood in this way can be divided into control at the national level exercised by the Supreme Control Authorities (in Poland headed by the Supreme Chamber of Control) and control at the EU level, i.e. the European Court of Auditors. In this article, the author conducted an analysis of the EU legislation on the exercise of management control in public finance and its impact on the Polish legislation. For this purpose, the structure of control bodies, guidelines and EU communications on the exercise of control and their implementation were examined. Furthermore, the author also focused on the functioning of management control in Poland, its advantages and disadvantages, pointing to areas that still require refinement.

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