Praktyczna realizacja Programu zapewnienia i poprawy jakości w komórkach audytu wewnętrznego na wybranych przykładach
Implementation of Quality Assurance and Improvement Program by internal audit teams on selected examples

Summary/Abstract: The article presents the practical side of the Quality Assurance and Improvement Program according to the 1300 IIA standard. Based on the results of surveys, an analysis of the realization of the program was made. The results show that the test group of auditors uses various forms of implementation of the Quality Assurance and Improvement Program. Realization of the 1300 IIA standard provides assurance to the manager of a unit that internal audit is working properly as well as gives information that internal audit is functioning in accordance with international standards.

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