Wytyczne w sprawie funkcjonowania audytu wewnętrznego w Polsce
Guidelines on Functioning of Internal Audit in Poland

Summary/Abstract: Internal audit has functioned in the world for several centuries, however, in Poland it was legally introduced to the public sector in 2002. In other sectors very few regulations are in force, all of them limited to selected areas of functioning of internal audit. The aim of the study is to present the scope of legal regulations on the subject of internal audit in Poland, from a point of view of the following types of entities: • public sector entities, • public-interest entities, • public companies, • banks. The research focused on legal regulations on the subject of internal audit. The presented regulations show that the public sector is mostly regulated by legal acts, ordinances and announcements. Audit procedures are described by the Recommendation H, and public-interest entities and public companies have their own guidelines on the subject of audit statements.

• Details
• Contents