Tendencje współczesnego audytu wewnętrznego w publicznej szkole wyższej
Trends of modern internal audit in public higher education institution

Summary/Abstract: This paper presents the specificity of internal audit relationships in a public finance sector entity, which is a public university with elements of management control. In the context of the ongoing work on the draft IPSASB SRS ED 01 standard, consideration was given to whether the public sector potentially has an impact on the climate. The article highlights the importance of basing risk analysis in public higher education institutions on activity plans, the creation of which is not obligatory in them. The authors link the proper organization of management control with the possibility of more efficient functioning of internal audit. The role of documenting activities leading to obtaining assurance about the functioning of management control by submitting a declaration was presented. Due to the authors’ functions as internal auditors in two public higher education institutions, the article uses the participant observation method.

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