ZAMÓWIENIA PUBLICZNE JAKO OBSZAR AUDYTU WEWNĘTRZNEGO PROJEKTÓW WSPÓŁFINANSOWANYCH Z UNII EUROPEJSKIEJ
PUBLIC PROCUREMENT AS AN AREA OF INTERNAL AUDIT OF PROJECTS CO-FINANCED FROM THE EUROPEAN UNION

Summary/Abstract: The purpose of the article was to present the selected issues of audit of public procurement concerning projects co-financed from the EU funds. In order to identify issues that should be considered by internal auditors, the results of control carried out by the Supreme Audit Office and the President of the Public Procurement Office in the area of public procurement were analyzed. The effect of the research was to develop a list of issues that can be taken into account when carrying out audit tasks related to public procurement in projects co-financed from the European Union.

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