Audyt wewnętrzny jednostek sektora polskich finansów publicznych XXI wieku – system czy proces?
Internal audit in Polish public finance sector in 21st century – a system or a process

Summary/Abstract: Internal audit was introduced in Polish organizations of the public finance sector only in 21st century (on January 1st 2002). In some other countries internal audit has been applied for a longer time – its beginning dates to mid-20th century (1941 – foundation of the Institute of Internal Auditors in USA, 1977 – foundation of the European Court of Auditors). Basing on professional and legal regulations in this field and international and domestic literature, the paper presents the idea of contemporary internal audit in 21st century. Moreover, the paper proves that contemporary internal auditing in Polish organizations of the public finance sector is both a system and a process.

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