Jakość audytu wewnętrznego a wartość dodana w jednostkach sektora finansów publicznych
Internal Audit Vs. Quality Value Added in Public Finance Sector Units

Summary/Abstract: Purpose – Presentation of the added value brought by internal audits to the entity, as well as the impact of implementing an internal quality assessment and improvement program on adding value to the internal audit unit and the entity as a whole. Design/methodology/approach – Preparing the paper involved a review of literature, current law and regulations, and a critical analysis of internal documents and surveys carried out in the studied public finance sector units. Findings – Results of questionnaire surveys on internal audit quality in selected entities of the public finance sector and entities operating in other sectors are presented. Originality/value – The presented research results may serve as a hypothetical for theoreticians for further advanced research into the measurement and improvement of the quality of internal audit in various entities.

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