Internal audit in the public finance sector in Poland Cover Image

Ewolucja audytu wewnętrznego w polskim sektorze finansów publicznych
Internal audit in the public finance sector in Poland

Author(s): Wojciech A. Nowak, Agnieszka Skoczylas
Subject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce

Summary/Abstract: Internal audit was introduced to the Polish public finance sector in 2002. Since that time internal audit in Poland has been evolving from implementation of strict financial functions through assessment of compliance of public sector entities, to assessment of the effectiveness and efficiency of the institution. The aim of this paper is to present the development of internal audit in the Polish public finance sector. It reviews Polish legislation regulating internal audit, examines the scope of its operation in public finance sector entities, and analyses the direction of its changes.

  • Issue Year: 2011
  • Issue No: 63
  • Page Range: 155-184
  • Page Count: 32
  • Language: Polish