Analiza zmian regulacji prawnych dotyczących audytu wewnętrznego w jednostkach sektora finansów publicznych
Analysis of Changes in Legal Regulations Concerning Internal Audit in the Public Finance Sector Units

Summary/Abstract: Purpose – The article presents the changes introduced by the Regulation of the Minister of Finance of 4 September 2015 on internal audit and information about the work and results of the audit in comparison with the provisions of the Regulation replaced the Minister of Finance dated February 1, 2010 on conducting and documenting internal audit. The new rules apply from 1 January 2016 and introducing significant changes to the work of the internal auditor in the public finance sector units. The aim of the article is to assess the direction of change against the existing solutions and analysis of individual provisions of the Regulation in terms of expediency and consistency with other regulations. Design/methodology/approach – comparative analysis, logical reasoning. Findings – Indicated the most important changes introduced by the Regulation of the Minister of Finance dated 4 September 2015 year and the controversy associated with some of the introduced solutions that may affect the independence of the auditor’s work and are consistent with other regulations. The analysis points to the ambiguity and the need to develop appropriate procedures for auditors. Originality/value – The article analyzes the changes in the area of internal audit introduced by the Regulation of the Minister of Finance of 4 September 2015. The changes were described and evaluated against the background of the earlier regulation. Analysis of the provisions of the Regulation indicates problems with the interpretation of certain provisions and difficulties in the uniform application of these provisions, because of their ambiguity.

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