The Specifics of the Internal Audit in a Spa Activity Cover Image

Specyfika audytu wewnętrznego w działalności uzdrowiskowej
The Specifics of the Internal Audit in a Spa Activity

Author(s): Dariusz Kotarski
Subject(s): Economy, Business Economy / Management, Marketing / Advertising, Tourism, Business Ethics
Published by: Społeczna Akademia Nauk
Keywords: internal audit; management control; internal and external control in a spa; spa facilities; objectives and tasks of an internal audit

Summary/Abstract: The paper shows the specifics of the internal audit in a spa activity. The main purpose of an internal audit is to provide information on the management control process for managers, ensuring compliance with laws and regulations. Based on the current regulations, there were used the analysis of documents of the Supreme Chamber of Control and management control in a sanatorium in Kołobrzeg. Apart from that in the paper one can find an example of the functioning of the internal audit its objectives, tasks and the role in a spa and its facilities.

  • Issue Year: 19/2018
  • Issue No: 4.2
  • Page Range: 141-153
  • Page Count: 13
  • Language: Polish