Outsourcing audytu wewnętrznego w jednostkach sektora finansów publicznych – ujęcie praktyczne
Outsourcing of Internal Audit in the Public Finance Sector Units – Practical Approach

Summary/Abstract: Purpose – The aim of this article is to present the components of internal audit carried out in public finance sector units in Poland based on outsourcing principles as well as present practices in this area. Design/methodology/approach – The methods used to attain the objective included analysis of literature and legislation concerning the subject. Moreover, to present the practical side of the problem, a survey was carried out among ten selected audit firms which in 2014–2015 carried out the outsourced internal audit in public finance sector units in Poland. Findings – The article presents the results of the survey in the scope of the procedures, rules and methods used by the auditors who carried out the internal audits in public finance sector units in Poland. The author of the article tries to answer the following question: What kind of audit practices are used by auditors conducting internal audits in public finance sector units based on outsourcing rules? Originality/value – The article shows the practical perspective of principles and methods used by auditors that were carried out the internal audit in public bodies based on outsourcing.

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